The High Court dismissed the petition challenging the show-cause ...

Refund of integrated tax under scrutiny - Petitioner's challenge to show-cause notice dismissed.

Case Laws GST

November 5, 2024

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes for the period FY 2018-19 to 2020-21. The court held that Rule 86(4B) of the CGST Rules, introduced vide Notification No. 14/2022-Central Tax dated 05.07.2022, allows recredit of input tax credit pertaining to the amount paid back for contravention of Rule 96 of the CGST Rules. The respondent authority initiated an independent investigation against the petitioner regarding the refund of integrated tax for the period in question, issuing the first show-cause notice on 03.04.2024. The court observed that there is a separate period of limitation of three years from the date of erroneous refund, and the Special Intelligence and Investigation Branch had started an investigation against the petitioner for the FY 2017-18 to 2020-2021 before issuing the show-cause notice after scrutinizing all documents. Therefore, the court found no reason to interfere with the impugned show-cause notice.

View Source

← Previous Next →

The High Court dismissed the petition challenging the show-cause ...

Refund of integrated tax under scrutiny - Petitioner's challenge to show-cause notice dismissed.

Case Laws GST

November 5, 2024

You may also like:

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Proceedings before the CIT after transfer / posting - proceedings are continuous, merely because on change of incumbent, fresh show cause notice was issued, it cannot be...

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

Rejection of claim for refund of the un-utilised input tax credit - the appellate authority could not have travelled beyond the allegation of the show cause notice as...

Quick Updates: