2024 (5) TMI 1218 - HC - GST

Refund claim - HELD THAT - Taking into consideration the submission of learned counsel for the petitioner that proceedings by way of impugned show cause notice could not be drawn unless an order of refund granted under Section 54, sub-section (3) of the Rajasthan Goods and Services Tax Act, 2017 is reversed either in an appeal under Section 107 of the Act or in revision under Section 108 of the Act by the competent authority under the law, further proceedings pursuant to impugned show cause notice shall remain in abeyance. List the matter on 21.05.2024.

Summary

Issues involved: Notice acceptance, stay application, refund order reversal

Notice Acceptance: The High Court directed the learned Dy.SG to accept notice on behalf of respondent No.4 and the learned counsel to accept notice on behalf of respondent Nos.1 to 3, which they accepted and requested time to complete their instructions. The service was deemed complete, and the matter was listed for a future date.

Stay Application: The Court granted time to file a reply on merits as well as on the stay application. The petitioner's counsel submitted that proceedings based on the impugned show cause notice should be halted until an order of refund granted under Section 54, sub-section (3) of the Rajasthan Goods and Services Tax Act, 2017 is reversed either through an appeal under Section 107 or in revision under Section 108 by the competent authority. Consequently, further proceedings pursuant to the show cause notice were ordered to remain in abeyance.