https://www.taxtmi.com/highlights?id=65540 Recovery of erroneous refund of CGST - allegation of availing benefit of irregular Input Tax Credit (ITC) - Export of goods - In view of the specific finding by the Commissioner (Appeals) that the goods were received by the respondents through e-way bills within the same city, there was no requirement of generation of e-way bills as provided under the notification dated 19.09.2018, the said finding has not been shown to be perverse or in any way arbitrary or illegal - No recovery - HC en-us Thu, 08 Sep 2022 18:28:48 +0530 Thu, 08 Sep 2022 18:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65540 Recovery of erroneous refund of CGST - allegation of availing benefit of irregular Input Tax Credit (ITC) - Export of goods - In view of the specific finding by the Commissioner (Appeals) that the goods were received by the respondents through e-way bills within the same city, there was no requirement of generation of e-way bills as provided under the notification dated 19.09.2018, the said finding has not been shown to be perverse or in any way arbitrary or illegal - No recovery - HC Highlights GST Thu, 08 Sep 2022 18:28:48 +0530 https://www.taxtmi.com/highlights?id=65540