GSTAT orders fresh review of ₹9.06 lakh refund claim
In short
GSTAT has sent back a ₹9.06 lakh refund claim for fresh review because the export and SEZ turnover shown in GST returns did not match.
The case will need invoice-by-invoice checking and document verification before the refund can be decided.
What the reporting says
GSTAT has directed fresh adjudication of a ₹9.06 lakh refund claim involving a mismatch in export and SEZ turnover reported in GST returns. The issue was linked to the need for invoice-wise reconciliation and documentary verification before deciding the accumulated input tax credit refund. The order sends the matter back for reconsideration after verification of the records.
Why it matters
GSTAT has directed fresh adjudication of a ₹9.06 lakh accumulated ITC refund claim after export and SEZ turnover figures reported in GST returns did not align. The reported mismatch points to invoice-wise reconciliation and documentary verification before any refund decision. The order affects the taxpayer seeking the refund and the tax authorities reviewing the claim.