2026 (8) TMI 1385

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....entral Government Counsel appearing for opposite party No.1, Mr. Jayant Kumar Bal, learned Additional Government Advocate appearing for opposite party No.2 and Mr. Sunil Mishra, learned Standing Counsel appearing for opposite party Nos.3, 4 and 5. 2. Challenging Show Cause Notice in Form GST DRC-01 bearing Reference No. ZD2105240238281 dated 28.05.2024 issued by the Opposite Party No. 5 under Section 74(1) of the Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 along with the Annexure thereto, and the consequent Order-in-Original passed by the Opposite Party No. 4 under Section 74(9) read with Rule 142(5) of the CGST/OGST Rules, 2017, vide Annexure to Assessment Order dated 16.03.2026, read with Summary ....

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....nce has been placed on Tansam Engineering and Construction Company Versus The Commissioner, CGST and Central Excise Rourkela Commissionerate, 2025 (10) TMI 1116 (Ori) to contend that the order dated 16.03.2026 is hit by provisions of Section 6(2) of the GST Act as self-same transactions which are dealt in the order dated 16.03.2026 had already been taken cognizance of by the CGST Authorities. 4. Sri Sunil Mishra, learned Standing Counsel for the CT&GST Organisation could not dispute the fact that the petitioner was not afforded the opportunity of personal hearing, though asked for; yet he vehemently opposed the argument advanced with respect to adjudication of self-sale transactions by the CGST Authorities. 5. Heard the counsel for re....