2022 (4) TMI 747

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....ishra, ASC (CT & GST) ORDER 1. This matter is taken up in the vacation court. 2. 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). 3. It appears that after process of adjudication on the Petitioner's application for refu....

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....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. He draws attention in particular to the proviso 1 and 2 to Section 107 (11) of the OGST Act which reads as under: "107. Appeals to Appellate Authority- x....

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....e input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under Section 73 or Section 74." 5. On the other hand Mr. S. Mishra, learned ASC for the Department draws attention to Se....

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....the amount specified in the notice along with interest payable thereon under Section 50 and penalty equivalent to the tax specified in the notice." 6. Having considered the submissions of learned counsel for the Parties the Court notices that there is no limitation placed by the Legislature on the powers exercisable under Section 74(1) of the OGST Act. In particular there is no indication that ....