GST – Gujarat High Court: Issue of refund withhold due to tag of risky exporter – Held that none of the provisions of the GST law mandate the petitioner to verify the genuineness of the suppliers of the supplier, petitioner is not prosecuted for any offence under the Act or under the existing law and has also reversed the ITC, hence there is no point to withhold refund of IGST on exports – Writ petition allowed [Order attached]

Admin
07-Feb-2023 18:54:54