HC Quashes GST Refund Recovery for Absence of SCN & Representation Opportunity

Power Engineering (India) Private Ltd Vs Union of India (Bombay High Court) A legal challenge brought by a 100% Export Oriented Unit (EOU) against a substantial Goods and Services Tax (GST) refund recovery order has resulted in the order being quashed by the High Court. The court found that the tax authorities failed to adhere to the mandatory procedure prescribed under the GST Act for raising demands and ordering recoveries. The ruling, however, left open the larger questions regarding the validity and applicability of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, which restr...