IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed

Choksi Exports Vs Union of India (Gujarat High Court)

The Hon’ble Gujarat High Court in M/s Choksi Exports v. Union of India [R/Special Civil Application No. 23798 of 2022 dated February 03, 2023] has held that, the Revenue Department cannot withheld the refund on the grounds that the assessee had been marked as “risky exporters”, when the assessee has not been prosecuted under the Please become a Premium member. If you are already a Premium member, login here to access the full content.