I will try to ask my query with a example
supposing x is has managed to not paying gst on inputs for purchasing service
later after 3 years it has been found by the proper officer that x has to pay gst on inputs which are not being taxed by the seller as x gave fake details
now x is liable to pay tax, but x has appealed that the input tax which he has to pay is purely refundable as he is an exporter
In this case, who would succeed?
CAclubindia
