Sri Sai Vishwas Polymers Vs Union of India and Another (Uttarakhand High Court)
Uttarakhand High Court held that order is invalid since the same is passed invoking the provisions of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] after the same was omitted on 8th October 2004.
Facts- The petitioner is, inter alia, engaged in the manufacture of Gold Bar & Jewellery etc., falling under Chapter 71 of the Central Excise Tariff Act, 1985. The petitioner is registered with the GST Department and is discharging tax liability under CGST Act, 2017, and UKGST Act, 2017 & IGST Act, 2017.
The officers of the State Goods and Service Tax Department conducted audit of the petitioner, wherein it appears that petitioner has claimed refund amounting to Rs.1,05,25,755/-under the head of IGST. That, a show-cause notice was issued by the respondent no.2 to the petitioner requiring him to show cause as to why alleged inadmissible/erroneous refund amounting to Rs.1,05,25,755/- should not be demanded and recovered from him u/s. 74 (1) of the CGST Act, 2017 r.w.s. 20 of the IGST Rules, 2017. Notably, the respondent no.2 without considering the submissions made by the petitioner, confirmed demand of alleged inadmissible/erroneous refund amounting to Rs.1,05,25,755/- vide order dated 03.02.2025. Hence, the instant writ petition.
