GST Refund Order Cannot Be Reversed Without Considering Evidence: Gujarat HC

Hitachi Energy India Limited Vs Union of India & Ors (Gujarat High Court) Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed. Facts- The petitioner filed refund claim in Form GST-RFD-01 under the category of “Export of Goods/Services without payment of Tax” in terms of Section 54 of the Central/State Goods and Services Tax Act, 2017 read with Rule 89 of the Go...