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Rajasthan HC: Can Granted ITC Refunds be Recalled for Department Adjudication?
Case Law Details
- Case Name
- Sarrs Construction Vs Chief Commissioner (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Sarrs Construction Vs Chief Commissioner (Rajasthan High Court)
In the case of Sarrs Construction versus the Chief Commissioner, the Rajasthan High Court addressed a crucial question: can a granted refund of Input Tax Credit (ITC) be recalled for fresh adjudication by the department based on alleged errors or illegality?
M/s Sarrs Construction found relief when the Hon’ble Rajasthan High Court issued a stay on proceedings following a show cause notice (SCN) under Section 74 of the Rajasthan Goods and Services Tax Act, 2017 (the Act). This notice aimed at demanding and recovering an allegedly...
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