https://www.taxtmi.com/caselaws?id=426858 An admitted excess input tax credit refund cannot be withheld indefinitely on procedural objections where the substantive entitlement is not in dispute and the remaining issue is verification of supporting documents. The High Court treated the department's objection about pre-bifurcation audit completion and non-furnishing of purchase invoices as a compliance issue, not a denial of the refund claim on merits. The petitioner was directed to submit original invoices, or copies if originals had already been filed, so that the refund could be processed and paid in accordance with law. en-us Thu, 18 Aug 2022 00:00:00 +0530 Sat, 27 Aug 2022 08:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426858 An admitted excess input tax credit refund cannot be withheld indefinitely on procedural objections where the substantive entitlement is not in dispute and the remaining issue is verification of supporting documents. The High Court treated the department's objection about pre-bifurcation audit completion and non-furnishing of purchase invoices as a compliance issue, not a denial of the refund claim on merits. The petitioner was directed to submit original invoices, or copies if originals had already been filed, so that the refund could be processed and paid in accordance with law. Case-Laws VAT and Sales Tax Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426858