M/S. Adayant Education Private Limited, Bbsr vs. Chief Comnr Of CT And GST, Cuttack

1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is ex parte order dated 18th December, 2023 made under section 73 of Odisha Goods and Services Tax Act, 2017. Impugned order was preceded by show cause notice dated 28th August, 2023 relevant to tax period July, 2017 to March, 2018. Date of filing reply to the show cause was on 13th September, 2023. Her client was able to file the reply on 21st November, 2023. As her client could not

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and submits, impugned order was duly made. No reply was filed to the notice within time. Petitioner went silent. The authority taking into consideration the reply, passed the order. No interference is voluntary.

It appears, petitioner filed reply to the show cause by GST DRC-06 on 21st November, 2023. Impugned order was made thereafter on 18th December, 2023. It does say that after petitioner was allowed time, he transmitted documents such as Invoices and GSTR- 3B but thereafter remained silent over the matter.

We have before us a tax payer, who did submit some documents within extended time and thereafter filed reply to the show cause notice, out of time but before making of impugned order. The facts and circumstances cause us to exercise our extraordinary power to interfere as petitioner appears to have exhibited some substance in wanting to present defence.

In view of aforesaid impugned order is set aside. Petitioner will communicate certified copy of this order to opposite party no.2 by 15th April, 2025 and obtain date of personal hearing. In event of omission to communicate as directed, impugned order will stand automatically restored.

The writ petition is disposed of.