M/s RELIANCE CHEMOTAX INDUSTRIES LTD. v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pushpendra Singh Bhati, Justice & Munnuri Laxman, Justice
M/s RELIANCE CHEMOTAX INDUSTRIES LTD.
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 6961/2023 dated 13.05.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Alleged Wrong claim of IGST Refund – Validity of Rule 96(10) challenged – Recovery actions – The petitioner has raised concerns about the recovery actions initiated by the respondents based on a letter regarding an allegedly wrongful IGST refund claimed under the Advance Authorization Scheme – Additionally, the petitioner challenges the validity of a specific rule within the CGST Rules, 2017 – The Union of India’s counsel has sought more time to address this challenge, while respondents No.2 and 3 acknowledge that the writ petition might be premature since no show-cause notice has been issued yet. Held that – The court has decided that the matter merits further examination and has scheduled it for a hearing on 22.07.2024. Meanwhile, respondents No.2 and 3 are restrained from taking any coercive measures against the petitioner without following the statutory procedures. This means the respondents must comply with the statutory requirements laid out in the CGST Rules before proceeding with any recovery actions.
Represented By:
Counsel for the Petitioner: Pankaj Ghiya, Doulat Ram
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