Section 73 and 74 provides for Recovery of erroneous GST refund

Eunike General Trading Vs Commissioner of Goods And Service Tax (High court of Delhi)

Section 73 and 74 of the Act also provide for recovery of refund where the same has been erroneously granted. Clearly, if the respondents are of the view that the refund has been erroneously granted, they would be required to take appropriate action under Section 73 or 74 of the Act. Recourse to Section 107(2) may be necessary only if the Adjudicating Authority has adjudicated any contentious issue, which in the opinion of the Commissioner

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