Refund from GST Cash Ledger Cannot Be Withheld on Mere Suspicion
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 09.07.2025upheld 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. FACTS…