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M/S Devi Transport, Dhenkanal vs. The Chief Comnr Of CT And GST, Cuttack

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WP(C)/18471/2024HC OrissaGSTCNR ODHC01052300202409 August 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.18471 of 2024 M/s. Devi Transport, Dhenkanal …. Petitioner Represented By Adv. – Mr. R.P. Kar, Sr. Advocate -versus- The Chief Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. S. Das, ASC CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 09.08.2024

01.

1. Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, his client was not given opportunity of hearing pursuant to him having filed reply to show cause notice dated 25th August, 2022. In the circumstances, there be interference with adjudication order dated 30th April, 2024 and consequent demand.

2.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and points out from the adjudication order that on consideration of petitioner’s reply to the show cause, reminder was issued to furnish further documents was issued, not

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complied with. As such petitioner cannot allege opportunity of hearing was not given.

3.

We see from impugned adjudication order dated 30th April, 2024 that there is reference to issuance of reminder but omission to record personal hearing given. It may well be that reply to the show cause was considered and further documents required. However, there is always purpose of personal hearing for the assessee given opportunity to persuade the authority. Necessity of personal hearing cannot and should not be dispensed with on unilateral consideration of reply to the show cause.

4.

In view of aforesaid, impugned adjudication order and demand are set aside and quashed. Revenue will issue reasonable notice to petitioner on date of personal hearing. Petitioner should avail of the opportunity.

5.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(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.