Refund: HC noted the argument that once an order is passed u/s 54, it can only be annulled in appeal or revision. No coercive action till next hearing.

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....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.....