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- Whether refund can be withheld due to tag of risky exporter ?
Whether refund can be withheld due to tag of risky exporter ?
TRT-2026-888
Issue Favourable to Tax Payer ?:- yes
Held - We have considered the submissions canvassed by learned advocates for the parties and having gone through the documents produced on record. The petitioner purchased the goods from Sayan Greemochem Private Limited who had purchased goods from Prince Chemicals, who is placed in the list of L2 risky supplier and therefore the IGST refund of the petitioner was withheld on the ground of availing of wrong ITC by the petitioner. It is, however.....
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