https://www.taxtmi.com/caselaws?id=779030 The HC held that the Appellate Authority ignored that the petitioner had submitted Bank Realisation Certificates and related invoices and that respondent No.3 had verified these documents in Form GST RFD-06. Finding the appellate conclusions contrary to the record and that the petitioner complied with Rule 89(2)(c) of the GST Rules, the HC quashed the impugned appellate orders dated 29 Sept 2023, set them aside, and restored the refund sanction order dated 22 Sept 2022 issued by respondent No.3; petition allowed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779030 The HC held that the Appellate Authority ignored that the petitioner had submitted Bank Realisation Certificates and related invoices and that respondent No.3 had verified these documents in Form GST RFD-06. Finding the appellate conclusions contrary to the record and that the petitioner complied with Rule 89(2)(c) of the GST Rules, the HC quashed the impugned appellate orders dated 29 Sept 2023, set them aside, and restored the refund sanction order dated 22 Sept 2022 issued by respondent No.3; petition allowed. Case-Laws GST Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779030