No withholding of GST refund on account of need for verification of suppliers to supplier of ultimate exporter

Bhagyanagar Copper Private Limited Vs Central Board of Indirect Tax and Customs (Telangana High Court)

Conclusion: Since no discrepancy had been found with regard to the suppliers of assessee, the refund claim by assessee could not be denied to be processed on the ground that verification of the suppliers of assessee’s supplier was pending as the provisions of the CGST Act and the IGST Act did not mandate refund claimant to verify the genuineness of the suppliers of its supplier, inasmuch as enough saf

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