Case Law Details
Ganesh Ores Pvt. Ltd. Vs The State of Odisha & Ors. (Supreme Court of India)
The petitioner had filed a refund claim, which was granted by the authorities. Subsequently, a notice was issued to the petitioner for recovery of the refund granted erroneously. The petitioner submitted that the revenue authorities should have filed an appeal against the refund order in accordance with GST law instead of issuing a notice for recovering the refund amount. The Odisha High Court held that the authorities could have issued a notice without filing an appeal against the refund order and dismissed the writ petition.
Supreme Court held that it is open to the petitioner to urge before the concerned authority that the show cause notice travels beyond the reasons delineated in Section 74 of the Odisha Goods and Services Tax Act, 2017. That issue be considered by the appropriate authority on its own merits and in accordance with law.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
We decline to interfere in this Special Leave Petition. The Special Leave Petition is dismissed accordingly.
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