https://www.taxtmi.com/article/detailed?id=11214 A taxpayer's refund claim for unutilized Input Tax Credit arising from exports cannot be refused on mere suspicion arising from a supplier's alleged misconduct where the claimant possesses system-reflected tax invoices, export documentation, and there is no material showing non-receipt of goods or non-payment of tax; authorities may investigate suppliers but cannot withhold processing of the claimant's refund without cogent material, although subsequent independent evidence of non-supply or non-payment may warrant action as per law. en-us Fri, 17 Mar 2023 10:10:22 +0530 Fri, 17 Mar 2023 18:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11214 A taxpayer's refund claim for unutilized Input Tax Credit arising from exports cannot be refused on mere suspicion arising from a supplier's alleged misconduct where the claimant possesses system-reflected tax invoices, export documentation, and there is no material showing non-receipt of goods or non-payment of tax; authorities may investigate suppliers but cannot withhold processing of the claimant's refund without cogent material, although subsequent independent evidence of non-supply or non-payment may warrant action as per law. Articles Goods and Services Tax - GST Fri, 17 Mar 2023 10:10:22 +0530 https://www.taxtmi.com/article/detailed?id=11214