Ashis Ranjan Sahu vs. The Chief Commissioner Of CT And GST , Odisha

WP(C)/9873/2025HC OrissaGSTCNR ODHC01024491202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN5 pages

AI SummaryPartly Allowed

Held

The Court held that the petitioner was deprived of a hearing due to the ex-parte adjudication order passed without proper service of the show cause notice. The adjudication order was set aside to allow the petitioner an opportunity to present their case.

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 2018 to March 2019, based on a show cause notice allegedly sent to a dormant email address.

Key Issues

Whether an ex-parte adjudication order passed under Section 63 of the GST Act is valid when the show cause notice was allegedly sent to a dormant email address of a taxpayer whose registration was cancelled.

Sections Cited

Section 63

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 5 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.9873 of 2025 Ashis Ranjan Sahu …. Petitioner Mr. Rudra Prasad Kar, Senior Advocate assisted by Mr. Asit Kumar Dash, Advocate -versus- The Chief Commissioner of CT & GST, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 04.12.2025 02. 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.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.