Rajasthan HC: Can Granted ITC Refunds be Recalled for Department Adjudication?

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...