Sekhar Kumar Mahapatra vs. The Chief Commissioner, GST And Central Excise And Customs, Bbsr
Held
The Court set aside the impugned assessment order due to a violation of natural justice, specifically the lack of notice for personal hearing. The revenue was directed to decide afresh after granting the petitioner an opportunity for a personal hearing.
Facts
The petitioner challenged a show cause notice and assessment order under GST. Grounds included the assessment order being time-barred, the Superintendent lacking jurisdiction, and the show cause notice lacking a DIN. Crucially, the petitioner claimed a violation of natural justice due to not receiving notice of personal hearing.
Key Issues
Whether the assessment order was passed beyond the prescribed time limit and whether the principles of natural justice were violated due to lack of notice for personal hearing.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Padhy, learned advocate appears on behalf of petitioner and submits, under challenge are show cause notice dated 24th December, 2020 and assessment order dated 20th January, 2023. His client’s challenge is on several grounds. Firstly, the assessment order was passed beyond time
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.