Ratikanta Chhotaray vs. The Commnr. Of (CT And GST ), Cuttack

This matter is taken up by hybrid mode.

Heard learned counsel for the parties.

The petitioner has filed this writ petition seeking to quash the order dated 24.02.2022 passed by opposite party no.2 under Annexure-3 and issue direction to opposite party no.2 to allow the petitioner personal hearing and fix a date enabling him to submit his reply in pursuance of the show cause notice dated 01.06.2003 under Annexure-1. 4. Mr. P.C. Nayak, learned counsel for the petitioner contended that pursuant to the notice of show cause in Annexure-1 though the date was fixed, but the petitioner, due to obvious reason, could not appear before the authority on 09.06.2023 at 11.00 A.M. But the authority, without appreciating the difficulties of the petitioner, has passed the order impugned. Therefore, the petitioner has approached this Court by filing the present writ petition. It is further contended that time has already been extended till 31st August 2023 by the authority and, therefore, the petitioner may be given opportunity of hearing, so that he can submit his reply as has been prayed in the present writ petition.

Mr. Diganta Dash, learned Addl. Standing Counsel appearing for the Revenue contended that since the petitioner is willing to appear before the authority, let him appear before the authority on 25.08.2023 so that he can be given opportunity of hearing in the matter.

Having heard learned counsel for the parties and after going through the records, as agreed to by the parties, this writ petition stands disposed of granting liberty to the petitioner to appear before the authority on 25.08.2023 in pursuance of the show cause notice under Annexure-1. If the petitioner appears on the date fixed, the authority shall give opportunity of hearing to the petitioner, as the date has already been extended till 31st August 2023, and pass appropriate order in accordance with law.