GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document: Delhi HC [Read Order]

GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document, rules Delhi HC
Delhi High Court - GST - input tax credit - TAXSCAN

The Delhi High Court in a recent decision observed that the GST input tax credit (ITC) refund cannot be rejected merely on non-supply of authenticated document. The Petitioner. M/s Mittal Footcare, impugned order dated 29.08.2021, whereby the appeal filed by the petitioner against order-in-original dated 10.10.2022 has been dismissed. The order-in-original rejected the application of…

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