Sarat Chandra Sahoo vs. The Commnr., CT And GST, Odisha, Cuttack

This matter is taken up through hybrid mode.

Heard Ms. K. R. Choudhury, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for Revenue Department.

The petitioner has filed this writ petition seeking to quash the order dated 2nd July, 2022 passed by opposite party no.2 under Annexure-3 series, by which assessment under Section 63 of the OGST Act has been made against the petitioner.

Learned counsel for the petitioner further submitted that the Petitioner has never been served with any notice prior to passing of the assessment order impugned in the writ petition. Alleging that the authority did not assign any reason and the order does not contain details of demand raised and thereby the Petitioner is deprived of availing opportunity of hearing.

Mr. Sunil Mishra, learned Standing Counsel appearing for Revenue Department stated that on perusal of order impugned it would be evident that no reason has been assigned by the authority and, as such, while passing such order no opportunity of hearing was also given to the petitioner. Therefore, the same cannot be sustained in the eye of law.

At this stage, Ms. K. R. Choudhury, learned counsel for the Petitioner submitted that the Petitioner will not oppose to participate in the proceeding for assessment, if opportunity of hearing is given to him.

In view of the above, the assessment order in Annexure-3 series is set aside and the Petitioner may appear before the Assessing Officer on or before 31st October, 2023 and furnish objection, if any. The Assessing Officer shall proceed with the matter in accordance with law.

Accordingly, the writ petition stands disposed of.