BharatTaxGST

M/S Urmila Automobiles, Balasore vs. The Commnr. Of C.T. And G.S.T., Odisha

Original PDF →
WP(C)/28296/2023HC OrissaGSTCNR ODHC01068709202312 September 2023Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE GOURISHANKAR SATAPATHY2 pages
AI SummaryPartly Allowed

Facts

The petitioner challenged an ex parte assessment order passed under Section 73 of the CGST/OGST Act due to their inability to appear and file a reply to the show cause notice owing to a medical condition. The petitioner provided a medical certificate to support their claim.

Held

The Court acknowledged the petitioner's medical condition and granted them an opportunity to respond to the show cause notice. A fresh assessment order is to be passed after hearing the petitioner.

Key Issues

Whether an ex parte assessment order passed without affording the assessee an opportunity to be heard due to medical reasons is valid.

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.28296 of 2023 M/s. Urmila Automobiles, Balasore … Petitioner Mr. P.C. Nayak, Advocate -versus- The Commissioner of (CT & GST), Odisha, Cuttack and another … Opposite Parties Mr.Diganta Das, ASC for CT & GST CORAM: DR. JUSTICE S.K. PANIGRAHI MR JUSTICE G. SATAPATHY

ORDER 12.09.2023 Order No.

01.1.

This matter is taken up through hybrid arrangement.

2.

The challenge in the present petition is to an order dated 18th April, 2023 of the Additional State Tax Officer CT & GST, Balasore Circle (Opposite Party No.2) under Section 73 of the CGST/OGST Act, 2017 for the tax period July, 2017 to 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 23rd February, 2023 issued to him preceding the above assessment order.

4.

In the petition, the Petitioner has explained how he was suffering from Back Ache disease for which he was receiving treatment. The medical certificate has also been enclosed.

5.

Having heard learned counsel for the parties, the 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 18th April, 2023 of Opposite Party No.2, the Court directs as under: i. The Petitioner will first file a reply to the SCN dated 23rd February, 2023 on or before 4th December, 2023. ii. The matter will thereafter be taken up by Opposite Party No.2 on 11th December, 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. Issue urgent certified copy of this order as per rules.

(Dr.S.K.Panigrahi) Judge

(G.Satapathy) Judge Kishore

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.