Hemanta Kumar Sharma vs. The Comnr, (Audit) GST And Ce, Audit Commissionerate, Bbsr
Held
The Court decided to set aside the impugned order to give the petitioner one last opportunity to represent his case. The authority is directed to fix a fresh date for hearing.
Facts
The petitioner challenged an order passed pursuant to a demand-cum-show-cause notice. He claimed he was hospitalized during the relevant period and his accountant could not properly represent his case.
Key Issues
Whether the petitioner was denied a proper opportunity to represent his case due to hospitalization and inadequate representation by his accountant.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.27786 of 2024
Hemanta Kumar Sharma …. Petitioner
Represented By Adv. – Mr. S.K. Mishra, Advocate
-versus- The Commissioner (Audit) GST and Central Excise, Bhubaneswar and others …. Opposite Parties
Represented By Adv. –
Mr. T.K. Satapathy, Senior Standing Counsel
The judgment continues below.
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