GST Refund not allowable If not Corroborated by Documentary Evidence

CTC (India) Private Limited Vs Commissioner (Appeals) (Jharkhand High Court) It appears that petitioner has not produced any documentary evidence for his claim of refund; either before the adjudicating authority or before the appellate authority though he was afforded personal hearing but the petitioner failed to prove that the declaration zero rated value of GSTR-1 was legal and genuine. It further transpires that the Appellate Authority has given a categorically finding that the application for refund of unutilized ITC on account of zero rated supplies has to be accompanied by documentary ev...