Wrongful availment and passing on of input tax credit, wrongful...

Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the Appellate Authority u/s 107 of the CGST Act to examine questions of fact and law. The petition regarding the impugned orders is not entertained. Regarding initiation of proceedings u/s 74 instead of Section 73 of the CGST Act, the Appellate Authority can examine the questions of law while examining the facts. The challenge to the notification dated 31.03.2023 does not arise as no notice was issued u/s 73 of the CGST Act. The present petition is misconceived and dismissed.