Demand under Section 73(5) set aside as premature because earlier refund rejection order based on alleged forged ITC was already under appeal and adjudication had not attained finality.
Case Summary: Abhishek Gumber v. Commissioner of GST, New Delhi Court: Delhi High CourtPetition No.: W.P.(C) 9629/2022 & CM No. 28733/2022Date of Judgment: 06.07.2022Statutory Provisions Involved: Sections 73(5), 75, 74, CGST Act, 2017, Rule 142(1A) and Rule 92(3) of the CGST Rules, 2017Category: Demand – Premature Action / Refund – Forged ITC Allegation Facts of the Case (Paras 1–4 of the…















