Section 74 of the CGST Act, 2017 — Show Cause Notice  — For recovery of refund granted -- The petitioner challenged the SCN dated 1st October, 2021 issued U/s 74 of the Act. The counsel for the Petitioner submitted that against an order of erroneous refund it was open to the department to have filed an appeal under Section 107(1) of OGST Act but having missed the time limit for doing so, the Department cannot indirectly seek to reopen the refund already granted pursuant to an adjudication on the refund application by resorting to Section 74 of the Act. The Hon’ble High Court held that it would be open to the Petitioner to raise all such other contentions in its reply to the SCN which will then be examined and disposed of in accordance with law by the Department. The appellant filed SLP. The court observed that it is open to the petitioner to urge before the concerned authority that the show cause notice travels beyond the reasons delineated in Section 74 of the Act. The issue be considered by the appropriate authority on its own merits and in accordance with law.

Held that:- The Hon’ble High Court declined to interfere in this Special Leave Petition and dismissed the same.