I. SUPREME COURT12 Ganesh Ores (P.) Ltd. vs. State of Orissa [2022] 137 taxmann.com 164 (SC) Date of order: 28th March, 2022
There is nothing in section 74 (1) of the CGST Act to indicate that an order of refund granted after an adjudication cannot be sought to be reopened by issuing a show-cause notice u/s 74(1) and filing of appeal against the adjudication order cannot be said to be the only remedy available to the department
FACTS AND HELDAfter the adjudication process on the petitioner’s application for a refund, the refund order was, in fact, passed in favour of the petitioner by the Joint Commissioner of CT&GST. Thereafter, a notice u/s 74(1) was issued by the same authority for the recovery of the said refund. The writ applicant contended that against an order of erroneous refund, it was open to the department to have filed an appeal u/s 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 OGST Act. The Hon’ble High Court dismissed the writ petition [Refer
[2022] 137 taxmann.com 163 (Orissa)], observing that there is no limitation placed by the Legislature on the powers exercisable u/s 74(1) of the OGST Act. In particular, there is no indication that an order that is otherwise appealable u/s 107 of the OGST Act c
