M/S. Maa Tarini Construction, Cuttack vs. Central Board Of Indirect Taxes And Customs, Newdelhi

This matter is taken up through hybrid mode.

Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. R.K. Jena, learned counsel appearing for the petitioner.

The challenge in the present writ petition is to an order dated 31.05.2023 of the Additional Commissioner GST & Central Excise, Bhubaneswar (opposite party no.3) under Section 73(1) of the Finance Act, 1994. 4. 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 12.10.2021 issued to him preceding the above assessment order.

In the petition, the petitioner has explained how he was suffering from illness for which he was receiving treatment. The medical certificate has also been enclosed.

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.

Accordingly, while setting aside the impugned assessment order dated 31.05.2023 of Opposite party no.3, this Court directs as under:-

2021 on or before 25.07.2023. (ii) The matter will thereafter be taken up by opposite party no.3 on 03.08.2023, 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.

The writ petition is disposed of in the above terms.