https://www.taxtmi.com/caselaws?id=422195 The HC stayed an order by the Joint Commissioner, CGST (Appeals-1) that questioned a refund of Rs. 22,32,502 granted to the petitioner. The authority had raised concerns about e-vahaan details for 126 invoices, particularly discrepancies in two vehicle registrations. Despite the petitioner providing registration certificates and insurance policies, the reviewing authority denied Input Tax Credit. The court found the respondent's reliance on Section 16 of CGST Act insufficient justification for denial, noting that even for the two verified invoices, ITC was still rejected. The matter was scheduled for further examination with counter-affidavits required within six weeks. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422195 The HC stayed an order by the Joint Commissioner, CGST (Appeals-1) that questioned a refund of Rs. 22,32,502 granted to the petitioner. The authority had raised concerns about e-vahaan details for 126 invoices, particularly discrepancies in two vehicle registrations. Despite the petitioner providing registration certificates and insurance policies, the reviewing authority denied Input Tax Credit. The court found the respondent's reliance on Section 16 of CGST Act insufficient justification for denial, noting that even for the two verified invoices, ITC was still rejected. The matter was scheduled for further examination with counter-affidavits required within six weeks. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422195