2022 (5) TMI 455

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..... Narang, Advocate. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 20418/2022 1. Allowed, subject to the petitioner filing typed copies of the dim documents before the next date of hearing. W.P.(C) 6727/2022 & CM APPL. 20417/2022[Application filed on behalf of the petitioner seeking interim relief] 2. This writ petition is directed against the order dated 30.12.2021, pas .....

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..... ther submitted e-vahaan details nor submitted any evidence to substantiate that they had actually received the goods. In the absence of such details, I do not agree with the contention of the respondent. Merely filing of returns, GSTR-2A, Statement-3, Shipping Bills date, EGM details etc. for claiming refund of unutilized ITC is not enough to prove bonafide. There was no compliance with the provis .....

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..... les which required the petitioner to file registration certificates and Insurance policies, along with the invoices; as noted above the remaining invoices in this case are 124 in number. 6.1 Apart from relying upon Section 16 of the GST Act, 2017, Ms Narang has not able to satisfy us qua this aspect. 6.2 What is also curious is that if satisfaction was reached vis-à-vis two invoices, Inpu .....

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