Satyabrata Pattnaik vs. Assistant Commissioner Of State Tax, CT And GST Circle, Bbsr

1. Mr. Parida, learned advocate appears on behalf of petitioner and submits, impugned is ex parte order dated 29th December, 2023 made under section 73 of Odisha Goods and Services Tax Act, 2017. Impugned order was preceded by show cause notice dated 18th September, 2023 relevant to tax period July, 2017 to March, 2018. Date of filing reply to the show cause was on 18th October, 2023. His client was able to file the reply on 29th December, 2023. As his client

Mr. Mishra, learned advocate, 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 belated filed reply, passed the order. No interference is voluntary.

It appears, petitioner filed reply to the show cause by GST DRC-06 on 29th December, 2023. Impugned order was made thereafter on 29th December, 2023. It does say that after petitioner was allowed time, he transmitted documents such as invoices and bank statements 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.1 by 10th 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.