2024-VIL-1194-MP
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SGST High Court Cases

GST – Erroneous Refund, Limitation – claim of inadmissible refund in violation of Rule 96(10) of the CGST Rules, 2017 - Show-cause notice under Section 73 of the CGST Act, 2017, alleging violation of Rule 96(10) of the CGST Rules, 2017 regarding the refund of IGST on export of goods for the period FY 2018-19 to 2020-21 - The petitioner contended that the notice was issued beyond the limitation period prescribed under Section 73(10) of the CGST Act - Whether the notice issued under Section 73(1) of the CGST Act is time-barred under the limitation period prescribed in Section 73(10) of the CGST Act - HELD - the limitation period under Section 73(10) of the CGST Act is three years from the due date for furnishing of annual return or three years from the date of erroneous refund. In this case, the Special Intelligence and Investigation Branch had initiated an investigation against the petitioner in respect of import and export for the FY 2017-18 to 2020-2021, and the show-cause notice was issued after scrutinizing the documents. Therefore, the notice could not be considered time-barred – Further, the first show-cause notice was issued in respect of the Maharashtra registration and thereafter the subsequent impugned notice in respect of Madhya Pradesh registration has been issued - the writ petition under Article 226 of the Constitution is not maintainable when the statutory remedy is available. The petitioner is directed to raise all the grounds before the proper officer and avail the remedy of appeal thereafter - The writ petition is dismissed as not maintainable
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