https://www.taxtmi.com/caselaws?id=421081 Section 74(1) of the Odisha GST Act may be invoked to reopen an allegedly erroneous refund even where the refund had been granted after adjudication and was appealable under Section 107(1). In the absence of any express statutory bar, the availability of an appeal and the expiry of the appellate limitation period do not by themselves oust the power to issue a show cause notice under Section 74(1). The notice was therefore held to be within jurisdiction, and interference was declined, while the taxpayer was left free to raise other defences before the department. en-us Thu, 21 Oct 2021 00:00:00 +0530 Wed, 02 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421081 Section 74(1) of the Odisha GST Act may be invoked to reopen an allegedly erroneous refund even where the refund had been granted after adjudication and was appealable under Section 107(1). In the absence of any express statutory bar, the availability of an appeal and the expiry of the appellate limitation period do not by themselves oust the power to issue a show cause notice under Section 74(1). The notice was therefore held to be within jurisdiction, and interference was declined, while the taxpayer was left free to raise other defences before the department. Case-Laws GST Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421081