Judicial Corner : High Court of Delhi held that Refund of unutilised ITC can’t be rejected on allegation of fake invoices without establishing that petitioner didn’t receive goods. (06.04.2023)

GST : 

• High Court of Delhi held that Refund of unutilised ITC can’t be rejected on allegation of fake invoices without establishing that petitioner didn’t receive goods. The Hon’ble Bench of High Court held ITC could not be denied when petitioner established that goods had been exported and invoices in respect of which ITC was claimed had been raised by registered dealer and petitioner paid the invoice value including taxes.