GST refund cannot be denied for merely for multiple inputs & output supplies

Nahar Industrial Enterprises Limited Vs Union of India (Rajasthan High Court) The Nahar Industrial Enterprises Limited vs. Union of India case, heard in the Rajasthan High Court, sheds light on the complexities of Goods and Services Tax (GST) refund claims in cases involving multiple inputs and outputs. This case underscores the significance of adhering to the statutory provisions and objectives of GST refunds in such scenarios. 1. Nature of the Petitioner’s Business: Nahar Industrial Enterprises Limited is engaged in the manufacture of various types of yarn, including cotton yarn, cott...