Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department's Demand https://www.taxtmi.com/highlights?id=88751 HC allowed the writ petition, quashing the order dated 10.07.2024 concerning IGST refund for an Export Oriented Unit. The court found procedural irregularities in the revenue department's demand, specifically the failure to issue a show cause notice under Section 73 of CGST Act before raising recovery with interest and penalty. The Revenue was directed to follow prescribed statutory procedures, including issuing a show cause notice and providing an opportunity for representation, while keeping other substantive legal issues regarding Rule 96(10) of CGST Rules open for future adjudication. en-us Mon, 26 May 2025 08:52:04 +0530 Mon, 26 May 2025 08:52:06 +0530 TaxTMI RSS Generator Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department's Demand https://www.taxtmi.com/highlights?id=88751 HC allowed the writ petition, quashing the order dated 10.07.2024 concerning IGST refund for an Export Oriented Unit. The court found procedural irregularities in the revenue department's demand, specifically the failure to issue a show cause notice under Section 73 of CGST Act before raising recovery with interest and penalty. The Revenue was directed to follow prescribed statutory procedures, including issuing a show cause notice and providing an opportunity for representation, while keeping other substantive legal issues regarding Rule 96(10) of CGST Rules open for future adjudication. Highlights GST Mon, 26 May 2025 08:52:04 +0530 https://www.taxtmi.com/highlights?id=88751