Balaji Exim Vs Commissioner, Central Tax
Date: March 10, 2023
Subject Matter
Refund applications cannot be rejected on a mere apprehension that the supplier had issued fake invoices
Summary
Petitioner’s refund applications were rejected on a mere apprehension that its supplier had issued fake There is no conclusive finding on the basis of any cogent material that the invoices issued by M/s Shruti Exports to the petitioner are fake…
1. The petitioner has filed the present petitions impugning the common Order-In-Appeal dated 31.03.2022 (Order-In-Appeal No.347-348/2021-22 – hereafter ‘ the impugned order ’ ), whereby two separate appeals preferred by the petitioner against the Order-In-Original Nos. ZU0707210034420 dated 03.07.2021 and ZT0707210034442 dated 02.07.2021, respectively were dismissed. 2. Alt…