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Bikramananda Mohanty vs. The Chief Commissioner, GST, Central Excise And Customs, Bbsr

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WP(C)/6497/2025HC OrissaGSTCNR ODHC01015024202507 March 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE SASHIKANTA MISHRA2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.6497 of 2025 M/s. Bikramananda Mohanty …. Petitioner Represented by Adv.- Mr. S.S. Padhy, Advocate -versus- The Chief Commissioner, GST, Central Excise & Customs, Bhubaneswar Zone and another …. Opposite Parties Represented by Adv.- Mr. A. Kedia, Jr. Standing Counsel CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE SASHIKANTA MISHRA

ORDER 07.03.2025

1.

Mr. Padhy, learned advocate appears on behalf of petitioner and submits, impugned is order dated 15th March, 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 to Government authorities. The service stands exempted under notification dated 20th June, 2012. His client not having received the impugned order, came to know of Order No. 01. it on intimation of recovery proceeding. Hence he is before Court seeking interference.

2.

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.

3.

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 her contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In event petitioner does not file her contention by 5th April, 2025 impugned order will stand automatically restored.

4.

The writ petition is disposed of. Urgent certified copy.

( Arindam Sinha ) Acting Chief Justice

( Sashikanta Mishra ) 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.