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Tarun Mohanty vs. The Commnr. Of CT And GST, Cuttak

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WP(C)/11529/2023HC OrissaGSTCNR ODHC01027799202318 April 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11529 of 2023 Tarun Mohanty ….. Petitioner Mr. P.C. Nayak, Advocate Vs. Commissioner of CT and GST, Odisha & another ….. Opposite Parties Mr. Sunil Mishra, S.C. for the CT & GST Organization CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S.RAMAN

ORDER 18.04.2023 Order No.

01.

This matter is taken up through hybrid mode.

2.

The challenge in the present writ petition is to an order dated 29.08.2022 of the Deputy Commissioner of CT & GST, Mayurbhanj Circle, Balasore (opposite party no.2) under Section 74 of the OGST Act, 2017 for the tax period April, 2018 to March, 2019. 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 10.02.2021 issued to him preceding the above assessment order.

4.

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

5.

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.

6.

Accordingly, while setting aside the impugned assessment order dated 29.08.2022 of Opposite party no.2, this Court directs as under:-

(i) The petitioner will first file a reply to the SCN dated

10.02.

2021 on or before 02.05.2023. (ii) The matter will thereafter be taken up by opposite party no.2 on 08.05.2023, 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.

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN) JUDGE

MRS

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.