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M/S. Gds Builders PVT LTD, Khurda vs. Principal Commissioner GST And Central Excise, Bbsr

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WP(C)/8065/2024HC OrissaGSTCNR ODHC01025178202405 April 2024Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY2 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. 8065 of 2024 M/s. GDS Builders Pvt. Ltd., Khurda ….. Petitioner Mrs. Z.M. Wallance, Advocate Vs. Principal Commissioner GST and Central Excise, Bhubaneswar & another ….. Opposite Parties Mr. A. Kedia, Jr. Standing Counsel for Central GST, Central Excise Custom CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY

ORDER 05.04.2024 Order No.

01.

This matter is taken up by hybrid mode.

2.

The challenge in the present writ petition is to an order dated 21.11.2021 of the Principal Commissioner, GST & Central Excise, Bhubaneswar (opposite party no.1) under Section 72 of the Finance Act, 1994 along with interest and penalty for the tax period 2016-17. 3. A perusal of the impugned order reveals that it was passed ex parte. In fact, the petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) issued to him preceding the above assessment order.

4.

In the petition, the petitioner has explained that he was in judicial custody from 31.12.2020 to 24.11.2021 and from 13.12.2021 to 29.07.2022. The judicial orders have also been enclosed to the writ petition.

5.

Having heard learned counsel for the parties, this Court is of the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law.

6.

Accordingly, while setting aside the impugned assessment order dated 21.11.2021 of Opposite party no.1, this Court directs as under:- (i) The petitioner will first file a reply to the SCN on or before 26.04.2024. (ii) The matter will thereafter be taken up by opposite party no.1 on 29.04.2024, and after hearing the petitioner, a fresh assessment order shall be passed within a period of two months thereafter. If aggrieved by such order, it will be open to the petitioner to seek appropriate remedies in accordance with law.

7.

The writ petition is disposed of in the above terms.

Priyajit

(DR. B.R. SARANGI) JUDGE

(G. SATAPATHY)

JUDGE

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.