Allegation of fake credit availment by supplier cannot be ground to reject refund application

Balaji Exim Vs Commissioner, CGST And Ors. (Delhi High Court)

Delhi High Court held that rejection of refund application on allegation of fake credit availed by the supplier is unsustainable in absence of any establishment of non-supply of goods from the said supplier.

Please become a Premium member. If you are already a Premium member, login here to access the full content.