https://www.taxtmi.com/caselaws?id=446222 HC held that the applicant had substantially complied with documentary requirements for refund of accumulated ITC on zero-rated supplies, and the only error was uploading quadruplicate shipping bills instead of triplicate copies later furnished. The authorities failed to verify the corrected documents with Customs and wrongly appealed against the refund without proper scrutiny. The HC set aside the appellate order dated 12.12.2022 under Section 107(2) of the GST Act and remanded the matter to the proper authority for fresh consideration, directing a reasoned decision within four months and restraining coercive action meanwhile. en-us Fri, 24 Nov 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446222 HC held that the applicant had substantially complied with documentary requirements for refund of accumulated ITC on zero-rated supplies, and the only error was uploading quadruplicate shipping bills instead of triplicate copies later furnished. The authorities failed to verify the corrected documents with Customs and wrongly appealed against the refund without proper scrutiny. The HC set aside the appellate order dated 12.12.2022 under Section 107(2) of the GST Act and remanded the matter to the proper authority for fresh consideration, directing a reasoned decision within four months and restraining coercive action meanwhile. Case-Laws GST Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446222