Validity of Coercive recovery measures without issuance of SCN under GST

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(1

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