Khani Khyatigrasta Gramya Committee, Keonjhar vs. The Commissioner Of CT And GST, Cuttack
Held
The Court held that the ex parte order passed under Section 73 was unsustainable due to the violation of natural justice principles, specifically the lack of a mandatory personal hearing. It also noted that tax had already been paid by the receiver under RCM.
Facts
The petitioner received an ex parte order under Section 73 demanding tax, interest, and penalty. This order was passed after a notice under Section 61 alleging discrepancies in GSTR-3B compared to GSTR-1, without affording a personal hearing. The petitioner argued that tax was already paid by the receiver under the Reverse Charge Mechanism.
Key Issues
Whether an ex parte order under Section 73 is valid without affording a personal hearing, and whether tax is payable by the petitioner when it has already been paid by the recipient under the Reverse Charge Mechanism.
Sections Cited
Section 73, Section 61, Section 75(4), Section 79, Section 9(3), Section 37, Section 39, Rule 99, Rule 142, Section 161
AI-generated summary — verify with the full judgment below
ORISSA HIGH COURT: CUTTACK
W.P.(C) NO. 27946 OF 2023 In the matter of an application under Articles 226 and 227 of the Constitution of India. ---------------
Khani Khyatigrasta Gramya Committee
..… Petitioner -Versus- The Commissioner of Commercial Tax & GST and another
….. Opp. parties
For petitioner : Mr. Jagamohan Pattanaik, A.Pattanaik, S.K. Sahu,
and J.R. Behera, Advocates
For opposite parties : Mr. Sunil Mishra, Standing
Counsel (Commercial Tax &
Goods and Service Tax
Organization)
P R E S E N T:
THE HONOURABLE ACTING CHIEF JUSTICE DR. B.R.SARANGI AND THE HONOURABLE MR JUSTICE MURAHARI SRI RAMAN
DATE OF JUDGMENT : 09.11.2023
DR. B.R. SARANGI, ACJ The petitioner, by way of this writ petition, seeks to quash the ex parte order dated 31.01.2023 under Annexure-1 passed under Section 73 of the Central Goods AFR
and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (CGST/OGST Act), by which it has been
The judgment continues below.
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