GST Refund cannot be withheld for ‘Want of Cross-Verification Details’

ACC Limited Vs Asst Commissioner CT (Telangana High Court) once the respondents admit the receipt of both the Demand drafts dt.31.5.1988 from the petitioner for the sum of Rs.28,10,432/- , payment by the petitioner is deemed to be complete and the petitioner is absolved of it’s obligations; and the withholding of the refund by the respondents on the alleged ground that challans are not traceable in the Sub Treasury of deposit of the Demand Drafts by the Commercial Tax Department, after receipt of the Demand Drafts, i.e cross verification is not possible, cannot be a valid reason at all to wi...