https://www.taxtmi.com/caselaws?id=435143 The HC allowed the petition for refund of unutilized ITC on export of goods, rejecting the revenue's claim that the refund should be denied due to alleged fake invoices issued by the supplier. The court held that the petitioner cannot be penalized for the supplier's wrongdoing unless it is proven that the petitioner did not receive the goods or failed to pay for them. The burden imposed by Section 9(2)(g) of the DVAT Act on the purchasing dealer to ensure the supplier deposits the tax is onerous, and the petitioner should not be required to anticipate the supplier's default. Consequently, the petitioner was entitled to the refund of ITC on exported goods. en-us Fri, 10 Mar 2023 00:00:00 +0530 Mon, 30 Mar 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435143 The HC allowed the petition for refund of unutilized ITC on export of goods, rejecting the revenue's claim that the refund should be denied due to alleged fake invoices issued by the supplier. The court held that the petitioner cannot be penalized for the supplier's wrongdoing unless it is proven that the petitioner did not receive the goods or failed to pay for them. The burden imposed by Section 9(2)(g) of the DVAT Act on the purchasing dealer to ensure the supplier deposits the tax is onerous, and the petitioner should not be required to anticipate the supplier's default. Consequently, the petitioner was entitled to the refund of ITC on exported goods. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435143