GST Dept. Can’t Initiate Fresh Adjudication Proceedings On Issues Already Decided By Appellate Authority: Orissa High Court

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GST Dept. Can’t Initiate Fresh Adjudication Proceedings On Issues Already Decided By Appellate Authority: Orissa High Court

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Published on

23/12/2025

By Mariya Paliwala

GST Dept. Can’t Initiate Fresh Adjudication Proceedings On Issues Already Decided By Appellate Authority: Orissa High Court

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The Orissa High Court has quashed a demand-cum-show cause notice issued to Auroglobal Comtrade Pvt. Ltd., holding that the Goods and Service Tax (GST) department cannot initiate fresh adjudication proceedings on issues already decided by the appellate authority. The bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman held that the initiation of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Dept. Can’t Initiate Fresh Adjudication Proceedings On Issues Already Decided By Appellate Authority: Orissa High Court

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