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Validity of Coercive recovery measures without issuance of SCN under GST
Case Law Details
- Case Name
- Reliance Chemotax Industries Ltd. Vs Union of India (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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Reliance Chemotax Industries Ltd. Vs Union of India (Rajasthan High Court)
Department cannot take Coercive Action unless a SCN is issued w.r.t Claim of IGST Refund on Exports under Advance Authorization Scheme
The Hon’ble Rajasthan High Court in Reliance Chemotax Industries Ltd. v. Union of India [Civil Writ Petition No. 6961 of 2023 dated May 13, 2024] has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining to the wrong claim of IGST Refund as the vires of Rule 96(10) have been challenged by the Petitioner and due statutory pr...
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