Trilochan Sahu vs. The Commnr., CT And GST, Odisha

Heard Mr. A.N. Mohanty, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Organization.

The petitioner has filed this writ petition seeking to quash the adjudication order dated 15.12.2023 passed under Section 73 of the OGST Act by opposite party no.2-Assistant Commissioner of State Tax, Cuttack-I East Circle, Cuttack under Annexure-1. 4. Mr. A.N. Mohanty, learned counsel appearing for the petitioner contended that pursuant to audit report, the State Tax Officer, CT & GST Circle, Cuttack-1 East Circle, Cuttack initiated a proceeding under Section 73 of the OGST Act and, as such, issued show-cause notice dated 07.09.2023 in Form GST DRC-01 to the petitioner. In response to same, the petitioner filed reply dated 07.10.2023 rebutting all the allegations and prayed for grant of personal hearing in the matter. But, opposite party no.2, without giving opportunity of hearing to the petitioner, has passed the impugned dated 15.12.2023 under Section 73 of the OGST Act under Annexure-1, which cannot be sustained in the eye of law.

Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Organization contended that against the order dated 15.12.2023 under Annexure-1 passed by the Assistant Commissioner of State Tax, Cuttack-I East Circle, Cuttack, appeal lies. But, instead of preferring appeal, the petitioner has approached this Court directly by filing this writ petition, which is not maintainable.

Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that pursuant to show-cause notice issued by the authority, the petitioner filed reply seeking opportunity of hearing. But, opposite party no.2 has passed the impugned order dated 15.12.2023 without giving opportunity of hearing to the petitioner. Thus, there is gross violation of the principle of natural justice and this Court has juri iction to entertain this writ petition. Thereby, the order dated 15.12.2023 under Annexure-1 passed by opposite party no.2-Assistant Commissioner of State Tax, Cuttack-I East Circle, Cuttack cannot be sustained in the eye of law and the same is liable to be quashed. Accordingly, this Court sets aside the order dated 15.12.2023 under Annexure-1 passed by opposite party no.2-Assistant Commissioner of State Tax, Cuttack-I East Circle, Cuttack and remits the matter to the very same authority for fresh adjudication by giving opportunity of hearing to the petitioner. Needless to say, this Court directs the petitioner to appear before the said authority on 12.03.2024, on which day the authority shall fix a date for hearing the matter.

With the above observation and direction, the writ petition stands disposed of.