https://www.taxtmi.com/caselaws?id=778478 HC held proceedings initiated under section 74 GST were without jurisdiction where the same alleged wrongful carry forward of CENVAT/service-tax credit was already subject of a pending OIO appeal before CESTAT. The show-cause notice and ensuing Order-in-Original were found to ignore petitioner's earlier reply and copy of the OIO, breaching principles of natural justice. The impugned order dated 27.12.2023 and related proceedings under section 74 were quashed and set aside; petition allowed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778478 HC held proceedings initiated under section 74 GST were without jurisdiction where the same alleged wrongful carry forward of CENVAT/service-tax credit was already subject of a pending OIO appeal before CESTAT. The show-cause notice and ensuing Order-in-Original were found to ignore petitioner's earlier reply and copy of the OIO, breaching principles of natural justice. The impugned order dated 27.12.2023 and related proceedings under section 74 were quashed and set aside; petition allowed. Case-Laws GST Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778478