M/S. Psr Elecon PVT.LTD., Bhubaneswar vs. The Chief Commissioner Of CGST And Central Excise, Bhubaneswar
Held
The High Court held that successive writ petitions challenging the self-same Order-in-Original are not maintainable, especially when previous petitions were withdrawn without liberty to file afresh. The Court also noted the inordinate delay in filing the initial writ petition and the availability of an alternative remedy under Section 107 of the GST Act, which the petitioner failed to avail within the prescribed period.
Facts
The petitioner, a company engaged in works contracts, challenged an Order-in-Original dated 27th September, 2024, which confirmed a demand for excess and ineligible input tax credit for multiple financial years under Section 74 of the GST Act. The petitioner had previously filed two writ petitions challenging the same order, both of which were withdrawn without seeking liberty to file afresh. The current writ petition was filed, arguing the original order was without jurisdiction and challenging the validity of certain notifications.
Key Issues
The key legal issues were the maintainability of successive writ petitions challenging the same order after previous withdrawals without liberty, the impact of inordinate delay in approaching the High Court, and the availability and non-utilization of alternative statutory remedies under the GST Act.
Sections Cited
Articles 226, Articles 227, Section 74, Section 16(4), Section 39, Section 75(5), Section 16(5), Section 168A, Section 107, Section 122(2)(b), Section 50(1), Section 50(3)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 18.09.2026 01. 1. This matter is taken up through hybrid arrangement.
Challenging the Order-in-Original dated 27th September, 2024 (Annexure-2) passed by the Additional Commissioner (Adjudicating Authority), CGST and Central Excise, Bhubaneswar Commissionerate, Bhubaneswar in pursuance of the notice to show-cause dated 30th March, 2022 (Annexure-1) issued by the Joint Director, DGGI,
BbZU, Bhubaneswar for determination of liability pertaining to multiple financial years 2017-18, 2018-19 and 2019-20, the petitioner has approached this Court by way of filing the afore-noted w
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