M/S. K.G.M Enterprises, Keonjhar vs. Commissioner Of Commercial Taxes And GST,Odisha

This matter is taken up through hybrid mode.

Heard Ms. Kajal Sahoo, learned counsel appearing for the petitioner and learned Standing Counsel appearing for the Revenue.

The petitioner has filed this writ petition seeking to quash the order dated 30.11.2022 & 15.09.2023 passed by the authority under Rule 22 of CST(O) Rules,1957 read with Section 77 of the Orissa Value Added Tax Act, 2004 vide Annexure 2 & 4 respectively and to issue direction to the opposite parties to allow the petitioner to participate in the proceeding of the appeal, which has been rejected without giving opportunity of hearing to it.

Ms. Kajal Sahoo, learned counsel appearing for the petitioner contended that a demand notice was issued against the petitioner, pursuant to the assessment order under Annexure-1 dated 29.09.2018 for the period from 01.04.2006 to 31.03.2008. Challenging the demand notice issued by the authority though the petitioner preferred appeal, but, without giving opportunity of hearing to the petitioner, the order impugned dated 30.11.2022 and 15.09.2023 has been passed. Therefore, the petitioner has approached this Court by filing

Mr. S. Mishra, learned Standing Counsel appearing for the Revenue contended that the petitioner had not deposited the statutory deposit of 10% of tax while preferring the appeal and, therefore, the appeal preferred by the petitioner was defective. Thereby, the authority is well justified in passing the order impugned, which does not warrant interference of this Court.

Having heard learned counsel for the parties and after going through the records, this Court finds that against the assessment order passed by the Assessing Officer, the petitioner preferred appeal, but, however, without complying the requirement of law by depositing 10% of the tax demanded. In that view of the matter, the order dated 30.11.2022 and 15.09.2023 passed by the authority under Rule 22 of CST(O) Rules,1957 read with Section 77 of the Orissa Value Added Tax Act, 2004 vide Annexure-2 & 4 is quashed and the matter is remitted back to the appellate authority to decide the appeal afresh by passing appropriate order in accordance with law after giving opportunity of hearing to the petitioner, subject to its depositing of 10% of the tax demanded.

The writ petition is accordingly disposed of.