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 court observed that there is no limitation placed by the Legislature on the powers exercisable under Section 74(1) and there is no indication that an order that is otherwise appealable under Section 107  cannot be sought to be revisited under Section 74(1). The Court is not prepared to accept the plea of the Petitioner that the impugned notice dated 1st October, 2021 is without jurisdiction.

Held that:- The Hon’ble High Court directed 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.