https://www.taxtmi.com/highlights?id=92588 The HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated under s.74 of the GST Act to be without jurisdiction. The court found respondent-authority erred by invoking s.74 despite an existing show-cause notice and OIO (20.02.2023) alleging wrongful carry-forward of CENVAT/service-tax credit of Rs.4,15,55,899 and a pending appeal before the CESTAT; it also noted non-consideration of the petitioner's reply and a copy of the pending OIO, raising natural justice concerns. Consequently the show-cause notice dated 13.07.2022 and the resultant OIO were set aside and the petition was allowed. en-us Wed, 17 Sep 2025 11:51:33 +0530 Wed, 17 Sep 2025 11:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92588 The HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated under s.74 of the GST Act to be without jurisdiction. The court found respondent-authority erred by invoking s.74 despite an existing show-cause notice and OIO (20.02.2023) alleging wrongful carry-forward of CENVAT/service-tax credit of Rs.4,15,55,899 and a pending appeal before the CESTAT; it also noted non-consideration of the petitioner's reply and a copy of the pending OIO, raising natural justice concerns. Consequently the show-cause notice dated 13.07.2022 and the resultant OIO were set aside and the petition was allowed. Highlights GST Wed, 17 Sep 2025 11:51:33 +0530 https://www.taxtmi.com/highlights?id=92588