M/S Trimurty Textiles, Berhampur vs. The Commnr., Commercial Tax And GST, Odisha, Cuttack

This matter is taken up by hybrid mode.

Heard.

The petitioner has filed this writ petition seeking to quash the impugned order dated 02.06.2022 passed by the Joint Commissioner of State Tax (Appeal), Ganjam-opposite party no.2 under Annexure-1 and to issue direction to opposite party no.2 to admit the appeal and dispose of the same on its own merit in accordance with law.

Mr. A.S. Mohanty, learned counsel for the petitioner contended that though the petitioner preferred appeal under Section 107 of the Act itself, the same was not accompanied with the certified copy. Therefore, the petitioner was called upon to produce the certified copy. But the appeal preferred by the petitioner has been rejected vide order dated 02.06.2022 on the ground of non-receipt of certified copies on or before 20.05.2022 by notice dated 10.05.2022. It is further contended that in the meantime, the petitioner has already filed certified copy of the impugned order and also filed show cause reply, which is at page-29 of the writ petition. But, without taking into consideration the same, the order impugned has been passed by the authority.

Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue Department contended that since the appeal has been dismissed on the ground of non-filing of certified copy and the same has already been filed by the petitioner, as stated by learned counsel for the petitioner, there is no impediment on the part of the authority to verify the same and reconsider the case of the petitioner in accordance with law.

In view of the above submission, without expressing any opinion on the merits of the case, this Court, taking into consideration the fact the petitioner has already filed reply to the notice dated 10.05.2022 on 17.05.2022, directs that the authority may consider the same and rehear the appeal by giving opportunity of hearing to the petitioner. Consequentially, the order dated 02.06.2022 under Annexure-1 is hereby quashed. The matter is remitted to the appellate authority for rehearing of the appeal.

The writ petition is accordingly disposed of.