GST ITC Refund on Export of Zero-Rated Supplies: Delhi HC allows Second Opportunity to Prove Inward Supplies

The Delhi High Court granted a second opportunity to a taxpayer to prove their inward supplies to claim a GST Input Tax Credit (ITC) refund on the export of zero-rated supplies. The taxpayer's initial claim was rejected due to insufficient documentation, but the court recognized the importance of allowing the taxpayer another chance to substantiate their claim. This ruling is significant for businesses involved in exports, as it emphasizes the necessity of maintaining comprehensive records to support ITC claims. The decision also highlights the court's willingness to provide relief in cases where procedural lapses occur.