GST Refund can’t be denied for mere existence of Non-Functional Alternate Forum on Paper

The Telangana High Court Refund of balance in electronic cash ledger cannot be denied for mere existence of Non Functional alternate Forum on paper. The petitioner, M/s Appario Retail Pvt. Ltd. has been engaged in the business of trading of electronic goods over e-commerce platform by obtaining registration under the provisions of Goods and Service Tax Laws; that the petitioner procures electronic goods from various vendors based on forecasted demand of business and maintains huge inventory for the purpose of ensuring timely deliveries; that as a result of purchases affected by it, a very high balance of input tax credit of GST paid on its purchases is available in the electronic credit ledger; that on receiving orders through Electronic Commerce Operator (ECO), the sale is affected through ECO and goods are dispatched to customers; and that the tax liability is discharged by the petitioner by debiting the Electronic Credit ledger.

Source Taxscan

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