https://www.taxtmi.com/highlights?id=80402 Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed. en-us Tue, 13 Aug 2024 07:08:59 +0530 Tue, 13 Aug 2024 07:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80402 Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed. Highlights GST Tue, 13 Aug 2024 07:08:59 +0530 https://www.taxtmi.com/highlights?id=80402