Petition allowed; proceedings under s.74 GST held without jurisdiction, impugned order and show-cause notice quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated under s.74 of the GST Act to be without jurisdiction. The court found respondent-authority erred by invoking s.74 despite an existing show-cause notice and OIO (20.02.2023) alleging wrongful carry-forward of CENVAT/service-tax credit of Rs.4,15,55,899 and a pending appeal before the CESTAT; it also noted non-consideration of the petitioner's reply and a copy of the pending OIO, raising natural justice concerns. Consequently the show-cause notice dated 13.07.2022 and the resultant OIO were set aside and the petition was allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =