{"id":9464,"date":"2026-06-07T07:34:11","date_gmt":"2026-06-07T02:04:11","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9464"},"modified":"2026-06-07T07:34:11","modified_gmt":"2026-06-07T02:04:11","slug":"adjudication-mandatory-before-reversing-gst-refund-for-ineligible-itc-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/adjudication-mandatory-before-reversing-gst-refund-for-ineligible-itc-hc","title":{"rendered":"Adjudication Mandatory Before Reversing GST Refund for Ineligible ITC | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000421141\/adjudication-mandatory-for-refund-reversed-due-to-itc-ineligibility-order-kept-in-abeyance-pending-appeal-outcome-hc\">Abarna Match Industries vs. State Tax Officer (2026) 42 Centax 496 (Mad.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>D. Bharatha Chakravarthy,<\/strong> J.<\/li>\n<li><strong>Shri S. Karunakar,<\/strong> for the Petitioner.<\/li>\n<li><strong>Shri R. Suresh Kumar,<\/strong> Addl. Govt. Pleader, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner challenged an order passed under Section 74 of Tamil Nadu GST Act pertaining to the reversal of a sanctioned refund of input tax credit. The petitioner stated that the refund was originally granted; however, it was subsequently reversed by the Appellate Authority on appeal filed by the Revenue. It was further stated that a second appeal was being filed, along with the deposit of the prescribed pre-deposit. Nevertheless, the appeal was not admitted due to portal glitches. In the interim, the impugned order under Section 74 of Tamil Nadu GST Act was passed. The petitioner relied on Circular No. 125\/44\/2019 &#8211; GST dated 18-11-2019, contending that recovery proceedings were not permissible under such circumstances. The matter was consequently placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that in cases involving ineligibility of input tax credit, Clauses 20 and 21 of Circular No. 125\/44\/2019 &#8211; GST dated 18-11-2019 required issuance of show cause notice and adjudication under Section 73 or Section 74. It was further held that Clause 22 could not be invoked where the dispute related to ineligibility of credit. Additionally, it was determined that since the dispute concerned the eligibility of input tax credit, the procedure under Clauses 20 and 21 of Circular No. 125\/44\/2019 &#8211; GST dated 18-11-2019 was applicable. The applicability of Section 73 or Section 74 was kept open. Considering that the second appeal could not be taken on file due to portal glitches, the impugned order was kept in abeyance pending the decision in the second appeal.<\/p>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>CBIC Circular No. 125\/44\/2019 &#8211; GST dated 18.11.2019<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Abarna Match Industries vs. State Tax Officer (2026) 42 Centax&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9474,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-9464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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