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M/S. Bijaya Kumar Mohanty, Kendrapara vs. The Chief Commnr Of CT And GST, Cuttack

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WP(C)/17594/2024HC OrissaGSTCNR ODHC01052311202408 August 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages

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Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.17594 of 2024 Bijay Kumar Mohanty …. Petitioner Represented By Adv. – Mr. R.P. Kar, Senior Advocate Mr. Asit Kumar Dash, Advocate -versus- The Chief Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. Sunil Mishra, Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 08.08.2024

01.

1. Mr. Kar, learned senior advocates appear on behalf of petitioner and submits, under challenge is demand notice dated 30th April, 2024 issued by the State Tax Officer pertaining to financial year 2018-19 issued under section 73 of Odisha Goods and Services Tax Act, 2017. He draws attention to show cause notice dated 28th

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December, 2023 to point out, in it there was direction to file reply as well as for personal hearing on dates and times mentioned in the table. Referring to the table he demonstrates, only date of filing show cause was given. Date for personal hearing was not given. It amounted to violation of principles of natural justice. On query made he submits, reply to the show cause could not be submitted because petitioner is suffering old age ailments.

2.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the show cause notice was issued pursuant to audit. It was presumed, on filing reply there may arise necessity of personal hearing, if at all. Otherwise, omission to file reply would mean the assessee has no defence to the demand. He relies on sub-section (4) in section 75. 3. Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. On query made Mr. Mishra in fairness submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given.

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4.

In view of aforesaid, impugned demand is set aside and quashed. Petitioner has two weeks from date to file reply to the show cause. In event it does file reply, in it request may be made for personal hearing or separately thereafter.

5.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Sks

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.