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TMI Blog2022 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... een passed without an adjudication and those have been passed after an adjudication. Also, there is nothing in Section 74 (1) of the OGST act to indicate that an order of refund granted after an adjudication cannot be sought to be reopened thereunder. The Court is not prepared to accept the plea of the Petitioner that the impugned notice dated 1st October, 2021 is without jurisdiction. However, the Court clarifies that it has expressed no opinion on the other contentions of the Petitioner on merits which it may advance in response to the impugned SCN. The writ petition is disposed of. - W.P.(C) No.32488 of 2021 - - - Dated:- 21-10-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND B.P. ROUTRAY, JUDGE Petitioner: Mr. Saswat Kumar Acha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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- xxxxxxxx (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 an order that is otherwise appealable under Section 107 of the OGST Act cannot be sought to be revisited under Section 74(1) of the OGST Act. 7. Also on a plain reading, Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that have been passed without an adjudication and those have been passed after an adjudication. Also, there is nothing in Section 74 (1) of the OGST act to indicate that an order of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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