Ganesh Ores PVT. LTD. vs. State Of Odisha
Held
The Court held that there is no limitation on the powers exercisable under Section 74(1) of the OGST Act, and an order of refund granted after adjudication can be reopened under this section. The Court found no jurisdictional error in the show cause notice.
Facts
The petitioner received a refund of Rs. 75 lakhs after adjudication. Subsequently, the department issued a show cause notice under Section 74 of the OGST Act to reopen the refund, after initially issuing notices under Section 73 which were withdrawn. The petitioner argued that the department should have appealed the refund order under Section 107 if it was erroneous.
Key Issues
Whether a refund order passed after adjudication can be reopened by the department through a show cause notice under Section 74 of the OGST Act, when the department could have appealed under Section 107.
Sections Cited
Section 74, Section 73, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Order No. 21.10.2021 01. 1. This matter is taken up in the vacation court.
The challenge in the present petition is to the Show Cause Notice dated 1st October, 2021 issued by the Joint Commissioner of CT & GST, Rourkela-II Circle U/s.74 of the Odisha Goods and Sales Tax Act, 2017 (OGST Act).
It appears that after process of adjudication on the Petitioner’s application for refund, on 6th November, 2018 the refund order was in fact passed in favour of the Petitioner by the same authority, i.e. the Joint Commissioner of CT & GST, Rourkela-II and the refund amount of Rs.75 lakhs was also paid to the Petitioner. The
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