Department cannot take Coercive Action unless a SCN is issued w.r.t Claim of IGST Refund on Exports under the Advance Authorization Scheme
Last updated: 20 June 2024
Court :
Rajasthan High Court
Brief :
The Hon'ble Rajasthan High Court in Reliance Chemotax Industries Ltd. v. Union of India [Civil Writ Petition No. 6961 of 2023 dated May 13, 2024] has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining to the wrong claim of IGST Refund as the vires of Rule 96(10) have been challenged by the Petitioner and due statutory process viz. issue of Show Cause Notice ("SCN") was not followed by the Revenue.
Citation :
Civil Writ Petition No. 6961 of 2023 dated May 13, 2024
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Bimal Jain
Published in GST
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