https://www.taxtmi.com/caselaws?id=767850 Delhi HC found SCN invalid for refund claim covering October 2017-March 2018. The SCN merely alleged wrongful export service refund claims without providing tangible material or independent reasoning to support fraud allegations. Following Parity Infotech precedent, the court held SCN was issued mechanically, reproducing statutory language without substantive basis. The court referenced Allahabad HC's ruling in HCL Infotech requiring specific acts of commission/omission for invoking extended five-year limitation under Section 74. HC concluded SCN was issued to circumvent earlier litigation outcomes and disposed of the petition, ruling refund claims cannot be stalled through circuitous means. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767850 Delhi HC found SCN invalid for refund claim covering October 2017-March 2018. The SCN merely alleged wrongful export service refund claims without providing tangible material or independent reasoning to support fraud allegations. Following Parity Infotech precedent, the court held SCN was issued mechanically, reproducing statutory language without substantive basis. The court referenced Allahabad HC's ruling in HCL Infotech requiring specific acts of commission/omission for invoking extended five-year limitation under Section 74. HC concluded SCN was issued to circumvent earlier litigation outcomes and disposed of the petition, ruling refund claims cannot be stalled through circuitous means. Case-Laws GST Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767850