https://www.taxtmi.com/caselaws?id=433915 The Delhi HC allowed the petitioner's challenge to a GST refund dispute under Section 54 of the CGST Act, 2017. The petitioner had filed returns with necessary details and was initially granted refund through an order dated 12.09.2019. Revenue filed an appeal based on a review order dated 15.03.2020, claiming two invoices showed unregistered vehicles on e-vahan portal. However, the Appellate Authority found this finding incorrect, establishing the appeal's foundation was flawed. The court held that once the basis for Revenue's appeal was proven erroneous, the petitioner was not required to provide additional evidence, and the appeal should have been rejected outright. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433915 The Delhi HC allowed the petitioner's challenge to a GST refund dispute under Section 54 of the CGST Act, 2017. The petitioner had filed returns with necessary details and was initially granted refund through an order dated 12.09.2019. Revenue filed an appeal based on a review order dated 15.03.2020, claiming two invoices showed unregistered vehicles on e-vahan portal. However, the Appellate Authority found this finding incorrect, establishing the appeal's foundation was flawed. The court held that once the basis for Revenue's appeal was proven erroneous, the petitioner was not required to provide additional evidence, and the appeal should have been rejected outright. Case-Laws GST Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433915