Refund Application should not be rejected merely on the ground that the required documents are not supplied


Last updated: 22 January 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Mittal Footcare v. Commissioner of Central Goods and Services Tax [W.P. (C) No. 15518 of 2023 dated January 4, 2024] allowed the writ petition and held that, the refund cannot be rejected by the Revenue Department merely on the ground of non-supply of authenticated documents. The Revenue Department has the option to call for further clarification or documents as required to satisfy itself that refund is due and payable.

Citation :
W.P. (C) No. 15518 of 2023 dated January 4, 2024]

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Bimal Jain
Published in GST
Views : 81

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