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GST - Highlights / Catch Notes

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Rejection of refund claim - invoices the details of which are ...


High Court Orders Fresh Review of Refund Claim Rejected Due to Missing Invoices in GSTR-2A; Reconciliation Submitted.

July 29, 2023

Case Laws     GST     HC

Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted reconciliation statements, and had reduced its claims for refund substantially to restrict the same to the quantum of refund, that according to the petitioner, was due. - Matter restored back for fresh consideration - HC

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