https://www.taxtmi.com/highlights?id=77850 The Telangana High Court addressed a case involving the recovery of a refund due to a misclassification of the supply of a solar power generating system. The petitioner argued that an order under u/s 54 of the CGST Act can only be annulled through an appeal u/s 107 or revision u/s 108. Citing a precedent, the court held that unless the Annexure-I certificate is cancelled following the procedure u/r 35E, invoking u/s 11A is impermissible. The court noted the submissions that the show cause notices as without jurisdiction and ordered no coercive action against the petitioner until the next hearing scheduled for 22.07.2024. en-us Mon, 27 May 2024 08:07:45 +0530 Sun, 26 May 2024 13:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77850 The Telangana High Court addressed a case involving the recovery of a refund due to a misclassification of the supply of a solar power generating system. The petitioner argued that an order under u/s 54 of the CGST Act can only be annulled through an appeal u/s 107 or revision u/s 108. Citing a precedent, the court held that unless the Annexure-I certificate is cancelled following the procedure u/r 35E, invoking u/s 11A is impermissible. The court noted the submissions that the show cause notices as without jurisdiction and ordered no coercive action against the petitioner until the next hearing scheduled for 22.07.2024. Highlights GST Mon, 27 May 2024 08:07:45 +0530 https://www.taxtmi.com/highlights?id=77850