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M/S Badajena Iron And Steel Industries PVT. LTD., Bbsr vs. Principal Commnr, GST And Central Excise, Bbsr

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WP(C)/2740/2024HC OrissaGSTCNR ODHC01008822202406 February 2024Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 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. 2740 of 2024 M/s Badajena Iron and Steel Industries Pvt. Ltd., BBSR ….. Petitioner Ms. Itishree Tripathy, Advocate Vs. Principal Commissioner GST & Central Excise & others ….. Opposite Parties Mr. Avinash Kedia, Jr. Standing Counsel CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 06.02.2024 Order No.

01.

This matter is taken up through hybrid mode.

2.

The challenge in the present writ petition is to an order dated 29.09.2023 of the Additional Commissioner of GST & Central Excise, Bhubaneswar (opposite party no.2) under Section 73(2) of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16. 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 it preceding the above assessment order.

4.

In the petition, the petitioner has explained that the Accountant of the petitioner, who was looking into the tax compliances, was under medical treatment for the disease (reeling of head and imbalance gait) he was unable to move and was on bed rest till 16.10.2023. The medical certificates have also been enclosed under Annexure-5. 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 29.09.2023 of Opposite party no.2, this Court directs as under:-

(i) The petitioner will first file a reply to the SCN on or

before 23.02.2024. (ii) The matter will thereafter be taken up by opposite party no.2 on 28.02.2024, 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.

(DR. B.R. SARANGI)

ACTING CHIEF JUSTICE

(M.S. RAMAN) JUDGE Ashok

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.