Auroglobal Comtrade Private Limited Vs Joint Commissioner Goods And Service Tax And Central Excise (Orissa High Court)
Orissa High Court held that post grant of refund by Assistant Commissioner, the recourse to adjudicate upon the same objection/content under Section 73 without giving due deference to the quasi judicial Appellate Order is unconscionable. Accordingly, the writ petition is allowed.
Facts- Craving to invoke extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India against issue of Demand-cum-Show Cause Notice dated 25.09.2025 in Form GST DRC-01 for adjudication under Section 73 and levy of interest under Section 50 coupled with imposition of penalty under Section 122 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017, and Summary of Show Cause Notice in Form GST DRC-01 dated 28.10.2025, the writ petition is filed.
Conclusion- Held that on the principles of res judicata and issue estoppel propounded by the Courts referred to supra, being conscious of what has been exposited in BSNL Vrs. Union of India, (2006) 3 SCC 1, as the issue of grant of refund by the Assistant Commissioner got finally decided in the Appeal with respect to sanction of refund on computation of eligible input tax credit, the recourse to adjudicate upon the same objection/content under Section 73 without giving due deference to the quasi judicial Appellate Order is unconscionable. Thus, the Demand-cum-Show Cause Notice dated 25.09.2025 in Form GST DRC-1 issued by the Joint Commissioner Goods and Services Tax and Central Excise, Bhubaneswar Commissionerate, Bhubaneswar (opposite party No.1) vide Annexure-1 and the Summary Show Cause Notice dated 28.10.2025 in Form GST DRC-01 vide Annexure-1A contemplating adjudication under Section 73 of the GST Act with respect to grant of refund pertaining the tax periods from 01.04.2022 to 31.03.2024, being inexplicable, are hereby set aside. Accordingly, the writ petition is allowed.
