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2022 (4) TMI 747 - HC - GSTValidity of Show cause notice issued u/s 74 - Erroneous Refund - limitation placed by the Legislature on the powers exercisable under Section 74(1) of the OGST Act, or not - HELD THAT:- The Court notices that there is no limitation placed by the Legislature on the powers exercisable under Section 74(1) of the OGST Act. In particular there is no indication that an order that is otherwise appealable under Section 107 of the OGST Act cannot be sought to be revisited under Section 74(1) of the OGST Act - Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that have been passed without an adjudication and those have been passed after an adjudication. Also, there is nothing in Section 74 (1) of the OGST act to indicate that an order of refund granted after an adjudication cannot be sought to be reopened thereunder. The Court is not prepared to accept the plea of the Petitioner that the impugned notice dated 1st October, 2021 is without jurisdiction. However, the Court clarifies that it has expressed no opinion on the other contentions of the Petitioner on merits which it may advance in response to the impugned SCN. The writ petition is disposed of.
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