GST Refund rejection on ground of Forged ITC: SCN is premature if appeal is pending adjudication

Abhishek Gumber, Proprietor of M/S AG Enterprises  Vs Commissioner of GST (Delhi High Court) It is clear that once the petitioner‟s refund claim was rejected on the ground that it was founded on forged ITC, the petitioner would be liable to pay tax, interest and perhaps also penalty, in the event the adjudication order is sustained. The fact that an appeal has been preferred by the petitioner, which is pending adjudication, persuades us to hold that, at this stage, the impugned show-cause notice is premature. In the event the appeal were to be dismissed, it would then be open to the respond...