GST Section 74 Order Kept in Abeyance Due to Pending Second Appeal & Portal Glitch

Abarna Match Industries Vs State Tax Officer (Madras High Court) In this case, the petitioner challenged an order dated 26.12.2025 passed under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017. The dispute arose after the petitioner had claimed and received a refund of ₹4,75,859 based on available input tax credit (ITC). Subsequently, the Revenue succeeded in an appeal before the Appellate Authority, resulting in reversal of the refund. The petitioner submitted that it had decided to file a second appeal and had already deposited the required 10% amount. However, due to glitches...