Om Sai Security, Rourkela vs. The Commnr. Of Commercial Taxes And Goods And Services Tax, Cuttack
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 16.08.2023
Order No. 02 This matter is taken up through hybrid mode.
Heard Mr. S. A. Mohanty, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Department.
The petitioner has filed this writ petition seeking to quash the order contained in Memo No.1129 dated 06.05.2023 passed by opposite party no.3 and further to issue direction to the opposite parties to restrain themselves from enforcing the demand as computed in Annexure-1. 4. Mr. S. A. Mohanty, learned counsel appearing for the petitioner vehemently contended that opposite party no.3, vide order dated 27.02.2023 allowed 1st Appeal
No.AD210422007821R dated 28.04.2022 reducing the demand order of Rs.7,19,966/- to nil, but the very same authority, vide order dated 06.05.2023, in the name of rectification of the appeal order dated 27.02.2023 under Section 161 of the OGST Act reversed the said order disallowing the appeal without affording opportunity of hearing to the petitioner. Therefore, the order dated 06.05.2023 cannot be sustained in the eye of law.
In compliance of the order dated 04.08.2023 passed by this Court, Mr. S. Mishra, learned Standing Counsel appearing for CT & GST Department, on having received instructions, admitted that while passing the impugned order dated 06.05.2023 in the name of rectification of the appeal order dated 27.02.2023 did not comply with requirement of 3rd proviso to Section 161 of the OGST Act, and thereby has not given opportunity of hearing to the petitioner.
Having heard learned counsel appearing for the parties and after going through the records, this Court finds that the Joint Commissioner of CT & GST (Appeal), Sundargarh Territorial Range, Rourkela has, in the name of rectification of the appeal order dated 27.02.2023, passed the order dated 06.05.2023 without complying with the principle of natural justice, as required to do so under 3rd proviso to Section 161 of the OGST Act. Therefore, the order dated 06.05.2023 passed by the Joint Commissioner of CT & GST (Appeal), Sundargarh Territorial Range, Rourkela cannot be sustained in the eye of law. Needless to say, although the very same
authority had passed the order dated 27.02.2023 allowing 1st Appeal No.AD210422007821R dated 28.04.2022, in the name of rectification of the appeal order under Section 161 of the OGST Act, has passed the order dated 06.05.2023 disallowing the aforesaid appeal, without any rhyme or reason by reviewing his own order, which is not permissible under law.
Therefore, the order dated 06.05.2023 under Annexure-3 passed by the Joint Commissioner of CT & GST (Appeal), Sundargarh Territorial Range, Rourkela cannot be sustained in the eye of law and the same is hereby quashed.
Accordingly, the writ petition stands allowed.
Alok
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
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.