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M/S Basement TO Roof, Cuttack vs. Asst Commissioner GST And Central Excise, Angul

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WP(C)/20770/2025HC OrissaGSTCNR ODHC01051221202505 August 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.20770 of 2025 M/s. Basement to Roof, Cuttack …. Petitioner Represented by Adv.– Mr. M.L. Agarwal, Advocate -Versus- Assistant Commissioner, GST & Central Excise, Angul …. Opposite Party Represented by Adv.– Mr. Avinash kedia, Junior Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 05.08.2025 01. 1. Mr. Agarwal, learned advocate submits on behalf of petitioner that, the impugned order dated 17th May, 2024 has been made by the adjudicating authority carrying demand of service tax. But his client is exempted from paying it as it is engaged in providing services to government and the service stands exempted under notification dated 20th June, 2012. The petitioner not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence he is before this Court seeking interference.

2.

Mr. A. Kedia, learned Junior Standing Counsel appears on behalf of Revenue Authorities and submits that since the order was made ex parte, the contention could not be considered. He further adds that the order is appealable.

3.

We are inclined to and admit the writ petition because non- consideration of the contention amounts to denial of hearing.

4.

Thus the impugned order is set aside and the matter is restored to the authority. Within three weeks from date, the petitioner must communicate certified copy of this order and his contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In the event petitioner does not file his contention by 4th September, 2025, the impugned order will stand automatically restored.

5.

The writ petition is disposed of.

(Harish Tandon)

Chief Justice

(M.S. Raman) Judge

S.K. Behera

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.