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GST - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

HC allowed the writ petition, quashing the order dated ...


Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department's Demand

May 26, 2025

Case Laws     GST     HC

HC allowed the writ petition, quashing the order dated 10.07.2024 concerning IGST refund for an Export Oriented Unit. The court found procedural irregularities in the revenue department's demand, specifically the failure to issue a show cause notice under Section 73 of CGST Act before raising recovery with interest and penalty. The Revenue was directed to follow prescribed statutory procedures, including issuing a show cause notice and providing an opportunity for representation, while keeping other substantive legal issues regarding Rule 96(10) of CGST Rules open for future adjudication.

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