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SGST High Court Cases

GST – Section 54 and 108 of the CGST Act, 2017 – Refund, Powers of Revisional Authority - Challenge to the validity of order passed by the Revisional Authority placing in abeyance the refund sanction order which sanctioned the refund in favour of the petitioner - The Revisional authority invoked its powers under Section 108 of the CGST Act to stay the refund order, alleging that the order was erroneous, improper and prejudicial to the interest of revenue as it did not take into account certain material facts regarding the petitioner's Input Tax Credit claims - Whether the revisional authority was justified in invoking its powers under Section 108 of the CGST Act to stay the refund order based on the allegation of improper ITC claims – HELD - the prerequisite for invocation of Section 108 is the formation of an opinion that the order under scrutiny is erroneous, prejudicial to the interest of revenue, illegal or improper - In the present case, the revisional authority's allegation of improper ITC claims was based on intelligence inputs received subsequent to the passing of the refund order, and was clearly distinct and unconnected with the refund order itself. While that allegation, when tested and examined, may ultimately lead to the creation of prospective liabilities, it has no correlation with the question of whether the order sanctioning refund was rendered invalid or was liable to be corrected under Section 108 - Absent any finding or conclusion by the authority that the refund order was rendered invalid or unsustainable, the invocation of Section 108 was not justified - the impugned order is quashed granting liberty to the respondents to proceed afresh and in accordance with law – writ petition is allowed
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