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SGST High Court Cases

GST – Export of goods - Refund of unutilized Input Tax Credit - Petitioner filed refund application seeking refund of the unutilized Input Tax Credit – investigation was initiated against the supplier from where the petitioner had procured the goods – Rejection of petitioner’s refund applications for the reason that petitioners are part of a supply chain involving fake Input Tax Credit – petitioner appealed the said orders rejecting its refund applications, which was dismissed by the impugned order - HELD - the petitioner’s refund applications were rejected on a mere apprehension that its supplier had issued fake invoices. There is no conclusive finding on the basis of any cogent material that the invoices issued by supplier to the petitioner are fake invoices – when there is no dispute that goods have been exported, the invoices in respect of which the petitioner claims the ITC were raised by a registered dealer and there is no allegation that the petitioner has not paid the invoices, including taxes, then the applications for refund cannot be denied – Petitioner-purchaser is not required to examine the affairs of its supplying dealers. The allegations of any fake credit availed by supplier cannot be a ground for rejecting the petitioner’s refund applications unless it is established that the petitioner has not received the goods or paid for them - petitioner would be entitled to the refund of the ITC on goods that have been exported by it – the writ petition is allowed
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