Auroglobal Comtrade Pvt. Ltd. v. Joint Commissioner, GST & Central Excise, Bhubaneswar & Others

Background of the Case

This case deals with a significant question concerning the finality of appellate proceedings under the GST law and the extent to which the department can invoke recovery provisions after an issue has already been adjudicated in appeal.

The petitioner, Auroglobal Comtrade Pvt. Ltd., had filed a refund application under Section 54 of the CGST Act, 2017 seeking refund of GST paid in respect of eligible supplies. The refund claim was scrutinized by the Proper Officer, who, after examining the relevant documents, records, and statutory requirements, sanctioned the refund and issued a refund sanction order in favour of the petitioner.