M/S Maa Tarini Transport Co., Barbil, Keonjhar vs. The Addl. Commissioner Of GST And Central Excise Customs, Rourkela
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 21.03.2025
Mr. Panda, learned advocate appears on behalf of petitioner and submits, impugned is order dated 31st July, 2024 made by the adjudicating authority carrying demand of service tax. His client is exempt from paying it as it is engaged in providing services not coming under GTA. The service stands exempted under notification dated 20th June, 2012. Although First Appellant Authority remanded for fresh assessment but the assessment was completed ex parte without service of notice for hearing. Hence he is before Court seeking interference. Order No.
Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, since the order was made ex parte, the contention could not be considered. He adds, the order is appealable. We are inclined to and admit the writ petition because a contention not considered amounts to denial of hearing.
Impugned order is set aside and quashed on the matter of adjudication, restored to the authority. Within three weeks from date 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 event petitioner does not file his contention by 25th April, 2025 impugned order will stand automatically restored.
The writ petition is disposed of. Urgent certified copy.
(Arindam Sinha) Acting Chief Justice
(M.S. Sahoo) Judge Jyoti
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.