https://www.taxtmi.com/caselaws?id=427427 The Allahabad HC dismissed a petition challenging recovery of erroneous CGST refund based on allegations of irregular Input Tax Credit due to non-generation of e-way bills. The court held that show cause notice allegations must be clear and specific, and findings cannot exceed the scope of allegations. The notice only alleged respondents received goods without e-way bills, but evidence showed goods were supplied within the same city (Surat to Surat), making e-way bills unnecessary under the 19.09.2018 notification. The Commissioner (Appeals) finding that no e-way bills were required for intra-city movement was upheld as neither perverse nor arbitrary. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427427 The Allahabad HC dismissed a petition challenging recovery of erroneous CGST refund based on allegations of irregular Input Tax Credit due to non-generation of e-way bills. The court held that show cause notice allegations must be clear and specific, and findings cannot exceed the scope of allegations. The notice only alleged respondents received goods without e-way bills, but evidence showed goods were supplied within the same city (Surat to Surat), making e-way bills unnecessary under the 19.09.2018 notification. The Commissioner (Appeals) finding that no e-way bills were required for intra-city movement was upheld as neither perverse nor arbitrary. Case-Laws GST Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427427