Vendor Wins GST Refund for Unfulfilled Order; Court Rules No Supply, No GST Liability, Orders Direct Refund to Appellant.

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....Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found the order rejecting the refund application to be unreasoned and cryptic, lacking any substantive reasons for the rejection. The Court concluded that the petitioner was entitled to a refund due to the non-supply of goods covered by the agreement and the subsequent recovery of the advance amount. The Court invoked the doctrine of unjust enrichment and restitution, directing the concerned authorities to refund the entire GST amount. - The High Court held that the petitioner's entitlement to a refund was not contingent upon the vendor issuing a credit note. It reasoned that sinc.........