BharatTaxGST

M/S Pragati Construction, Bargarh vs. The Commnr. Of CT And GST, Odisha

WP(C)/41802/2023HC OrissaGSTCNR ODHC01103100202321 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryRemanded

Held

The Court held that the petitioner should be given another opportunity to respond to the show cause notice and participate in the assessment proceedings. The impugned order was set aside to allow for a fresh assessment.

Facts

The petitioner challenged an ex parte assessment order passed under Section 73 of the OGST Act, 2017. The petitioner could not appear or file a reply to the show cause notice due to a medical condition.

Key Issues

Whether an ex parte assessment order passed without affording the petitioner an opportunity to be heard, due to a medical emergency, is sustainable in law.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.41802 of 2023 M/s. Pragati Construction ….. Petitioner Mr. P.C. Nayak, Advocate Vs. The Commissioner of C.T. & G.S.T., Odisha & Another ….. Opposite Parties Mr. Diganta Dash, ASC for CT & GST Organization CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 21.12.2023 Order No.

01.

This matter is taken up through hybrid mode.

2.

The challenge in the present writ petition is to an order dated 23.11.2023 of the Deputy Commissioner of State Tax, CT & GST, Bargarh Circle, Bargarh (Opposite Party No.2) under Section 73 of the OGST Act, 2017 for the tax period 1st July, 2017 to 31st March, 2018. 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) dated 27.09.2023 issued to him preceding the above assessment order.

4.

In the petition, the Petitioner has explained how he was suffering from Reeling of Head & Imbalance of Gait problem for which he was receiving treatment. The medical certifica

The judgment continues below.

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