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of <h1>Writ challenges parallel GST proceedings under Sections 73 and 74; court seeks revenue reply, adjourns refund dispute</h1> HC dealt with a writ petition challenging parallel proceedings under Sections 73 and 74 of the Act, involving identical allegations and affecting the ... Parallel proceedings - during pendency of the proceedings under Section 73 of the Act, another notice under Section 74 was issued with the same allegations - Eligibility to seek refund of ITC - HELD THAT:- Learned Standing Counsel prays for time to file response to the writ petition - Time prayed for is allowed. List on 22.05.2025. The Allahabad High Court, presided by Chief Justice Arun Bhansali and Justice Kshitij Shailendra, addressed a writ petition concerning proceedings under Sections 73 and 74 of the Goods and Services Tax Act, 2017. The petitioner, an SEZ Unit, challenged the issuance of a Section 74 notice during ongoing proceedings under Section 73 on identical allegations, contending such issuance was impermissible. It was further submitted that there was no suppression regarding the petitioner's SEZ status and that three courts had previously ruled in favor of the petitioner on similar ITC refund eligibility issues. The Court granted the respondent time to file a response, stayed recovery pursuant to the order dated 05.02.2025, and adjourned the matter to 22.05.2025.
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