BharatTaxGST

Santosh Kumar Polai vs. Addl. Commnr. GST And Central Excise, Bbsr

Original PDF →
WP(C)/34611/2023HC OrissaGSTCNR ODHC01084636202303 November 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.34611 of 2023 Santosh Kumar Polai ….. Petitioner Mr. P.K. Harichandan, Advocate Vs. Addl. 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 03.11.2023 Order No.

01.

This matter is taken up through hybrid mode.

2.

The challenge in the present writ petition is to an order dated 25.07.2023 of the Additional Commissioner of GST & Central Excise, Bhubaneswar (opposite party no.1) under Section 73(1) of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16 & 2016-17. 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 him preceding the above assessment order.

4.

In the petition, the petitioner has explained that due to Right Femur broken he was unable to move and was on bed rest till 18.09.2023. The medical certificates have also been enclosed under Annexures-4 and 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 25.07.2023 of Opposite party no.1, this Court directs as under:-

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

before 20.11.2023. (ii) The matter will thereafter be taken up by opposite party no.1 on 24.11.2023, 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

MRS

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.