GST Refund cannot be denied solely for lack of authenticated document

Mittal Footcare Vs Commissioner of Central Goods And Services Tax And Anr. (Delhi High Court) Introduction: In a recent development, the Delhi High Court addressed a crucial issue related to Goods and Services Tax (GST) Input Tax Credit (ITC) refunds. The case involves Mittal Footcare challenging the dismissal of their refund application for the period April 2021 to March 2022. The order-in-original, dated 10.10.2022, and the subsequent dismissal of appeal on 29.08.2023 are contested by the petitioner. Detailed Analysis: The primary ground for the rejection of the refund application was cited ...