Ashis Ranjan Sahu vs. The Chief Commissioner Of CT And GST, Odisha, Banijyakar Bhawan, Cuttack
Held
The Court set aside the ex-parte adjudication order due to a violation of natural justice. The petitioner was deprived of an opportunity to be heard and present their case before the adjudicating authority.
Facts
The petitioner's GST registration was cancelled effective July 1, 2017. Despite this, an ex-parte adjudication order was passed on February 3, 2022, for tax periods July 2017 to March 2018, allegedly without proper service of the show cause notice. The notice was purportedly sent to an old, inactive email address.
Key Issues
Whether the ex-parte adjudication order was passed in violation of principles of natural justice due to improper service of the show cause notice on an unregistered taxpayer?
Sections Cited
Section 63
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 04.12.2025 05. 1. Flagrant violation of principles of natural justice before passing an adjudication order dated 03.02.2022 by the C.T. & G.S.T. Officer, Angul Circle, Angul (opposite party No.3) in connection with notice dated 04.12.2021 issued under Section 63 of the Central Goods and Services Tax Act/the Odisha Goods and Services Tax Act, 2017 (Collectively, “GST Act”), brought the petitioner before this Court by way of filing the present writ petition.
Mr. Rudra Prasad Kar, learned Advocate appearing for the petitioner submitted that on completion of works with respect to “strengthening of existing infrastructure for Arjunpur in Doogaon block under RASM” and “strengthening of existing infrastructure of
The judgment continues below.
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