TaxTMI 
TaxTMI 
We have rendered the services within state and raising the 2 Invoices and also have discharged the liability as per section 9. But recipient has not availed ITC on the said invoices and not informed to supplier. The supplier has come to know after filing all the returns including annual returns that invoices has wrongly made hence they have not availed any ITC on it. Now we have filed the GST refund which has got rejected. We are planing to go for an appeal. Please provide a case law if any for processing of appeal.
Refund of GST
31 Jan 2023 
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Rectification of GST returns: time barred invoice amendments limit refund claims, with writ relief as a narrow alternative.
Refunds cannot be claimed merely because a recipient did not take ITC; suppliers must verify that invoices were reflected in declared turnover and returns. The statutory amendment mechanism must be used to rectify invoice errors and pay any tax and interest within prescribed time limits, and failure to do so limits refund and appeal remedies, though administrative guidance and writ petitions have been invoked in exceptional cases. (AI Summary)
Refunds cannot be claimed merely because a recipient did not take ITC; suppliers must verify that invoices were reflected in declared turnover and returns. The statutory amendment mechanism must be used to rectify invoice errors and pay any tax and interest within prescribed time limits, and failure to do so limits refund and appeal remedies, though administrative guidance and writ petitions have been invoked in exceptional cases. (AI Summary)