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Tag: Input Tax Credit

Corporate Law Firm in Ahmedabad, India > Blog > Input Tax Credit

Refund from GST Cash Ledger Cannot Be Withheld on Suspicion

  • 2025-08-05

The Hon’ble Supreme Court, in the case of Union of India & Ors. v. HCC VCCL Joint Venture, Special Leave Petition (Civil) Diary No. 24660/2025, decided on 09.07.2025, upheld that mere suspicion of wrongful Input Tax Credit utilisation cannot justify withholding a refund from the Electronic Cash Ledger under Section 108 of the CGST Act….

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