Recently in case of SRG Plastic Company Vs The Commissioner Delhi Goods and Services Tax Trade and Tax Department & Ors. [W.P.(C) 5698/2023 & CM APPL. 22331/2023], it was held that GST Officer can request additional documents that deem necessary for processing the refund application, even if all the prescribed documents have already been submitted along with the refund application.

Desicion : In Favor of Revenue

Court Delhi High Court

Please read the complete order below: