GST Refund Cannot Be Denied Without Opportunity to Submit Documents: Karnataka HC

Epiroc Mining India Limited Vs Union of India (Karnataka High Court) Whether the GST refund be rejected merely for non-submission of documents without giving the petitioner another opportunity to produce them? The petitioner is a registered Assessee. It filed a claim for refund. It was rejected on the ground that: (i) it failed to furnish any valid justification or documentary evidence to establish that input services viz. Airline; tour operator; security and hotel accommodation were used in the course or furtherance of business and (ii) it was not hit by the express restrictions contained in ...