Recourse to adjudication u/s. 73 of GST Act on same objection is unconscionable

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 GS...