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. Facts- The petitioner had filed its refund application dated 11.09.2020 (in Form – GST-RFD – 01) seeking refund of the unutilized Input Tax Credit. The petitioner also filed another refund application dated 12.09.2020 (in Form GST-RFD – 01). The refund sought was in respect of goods exported by the petitioner. Respondent n...