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Can consequential refund, arising from OIA, be rejected by OIO?
Order-in-Original (OIO, which partly rejected refund) was set aside by Order-in-Appeal (OIA). Fresh refund application (filed on the strength of OIA) was also rejected by a detailed (2nd) OIO on merits. [Order of the Division Bench of the Hon’ble High Court of Delhi, dated 13.07.2026, in WP(C)/9189/2026] Interestingly, the Delhi HC observed that the OIA […]
Inviolable principles governing Section 74 proceedings
“But for the audit undertaken by the Department, the suppression of facts would have gone unnoticed” sounds so rhetoric when I read a class of SCNs! Relying on the Apex Court’s recent dictum in re: Tata Steel, the Hon’ble GSTAT Bengaluru DB, vide order dt. 15.9.26 in APL/10/BUR/2026, observed that: The extended period and penal […]
Non-response to SCN & DRC01A construed as suppression: Madras HC
Intimation in DRC-01A and Show Cause Notice (SCN) were issued. The Petitioner failed to respond to both. Hence, ex parte demand order under Section 74 of the CGST Act was passed. The Petitioner approached the Madras High Court, challenging the invocation of Section 74 ibid. [Order of the Hon’ble High Court of Madras, dated 08.06.2026, […]