Ramesh Panigrahi vs. The Principal Commnr., CT And GST, Odisha

Mr. Padhy, learned advocate appears on behalf of petitioner and submits, order dated 29th December, 2023 made under section 73 in Odisha Goods and Services Tax Act, 2017 is under challenge. He demonstrates from preceding notice that in the column of personal hearing it carried remark NA. Order No. 01. 2. He draws attention to impugned order to submit, the authority passed the order ex parte. It appears therefrom, it was made on surmise and conjecture.

Mr. Mishra, learned advocate, Standing Counsel appears for State revenue. He submits, the proceeding was initiated under section 73 pursuant to audit. Petitioner did not file reply to the notice by Form DRC-01. In the circumstances, there was no occasion to call for personal hearing. The information with the authority was relied upon to duly make impugned order. There should not be interference.

While we accept the authority proceeding initially in issuing the notice indicating that personal hearing is not applicable, our acceptance is on premise that a person liable to pay tax will reply to the notice and seek personal hearing to support statements made in defence. Where no reply is supported, the authority proceeds on presumption that there is no defence. However, from impugned order there is indication that there may be necessity for adding, amending, deleting or modifying it. As such, we would want there be opportunity given of personal hearing to petitioner.

Impugned order is set aside. Petitioner will communicate certified copy of this order to opposite party no.2 by 3rd April, 2025, to obtain date of personal hearing. Omission to communicate as directed will automatically restore impugned order.

The writ petition is disposed of.