Court Dismisses Revenue's Appeal on CGST Refund; Petitioner Cleared Despite Unregistered Vehicles on E-Vahan Portal.

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....Refund of CGST u/s 54 - it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. - Having established that the foundation of the Revenue’s appeal is flawed, the petitioner was not required to do anything more. The Appellate Authority did not find any flaw in the details as furnished by the petitioner. - HC....