2026 (7) TMI 1919

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....eth (7336). For the Respondent(s) No. 1,2,3: Mr Ankit Shah (6371). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Learned advocate Mr. Uchit N. Sheth for the petitioner has submitted that he would not press prayer (A) of the writ petition, in case the directions are issued to the respondents to pass a fresh order after completion of the investigation as mentioned in the affi....

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....tigation is on going and the same would ultimately ensure whether the transactions undertaken by the petitioner are genuine after establishing the genuineness of the supplier. 4. We may refer to the averments made in paragraph no.4 of the affidavit-in-reply which reads thus:- "4. It is respectfully submitted that in this case, most of the invoices have been issued by two major taxpayer....

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....per documentation. It is agreed that the GST Audit was conducted in respect of petitioner's firm on a sample basis, wherein this aspect was not taken up. It may be kindly appreciated that the audit verifies the documents only. The subject refund has been withheld/rejected based on an inquiry of the Link suppliers wherein the actual purchase and movement of the goods has been challenged. Findings o....