The Comnr. CT. And GST, Odisha vs. Tapan Kumar Sahu
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The appellants, the Commissioner of CT & GST, Odisha, and another, are challenging an order passed by a learned Single Judge. The respondent, Tapan Kumar Sahu, had filed a writ petition. The impugned order was passed on the very first date of the hearing of the writ petition without providing the appellants with an opportunity to file a reply. The present appeal was delinked from a connected case at the request of the parties' counsel. The High Court is considering the appeal against the order of the learned Single Judge.
Held
The High Court held that the impugned order was unsustainable on the short ground that it was passed on the very first date of hearing without granting the appellants an opportunity to file a reply to the writ petition. The Court reasoned that due process requires parties to be given a chance to respond to allegations or claims made against them. Consequently, the Court set aside the impugned order. The writ petition was restored to the file of the learned Single Judge for hearing on merits. The appellants were directed to file their reply by 1st July 2023, and the respondent was to file a rejoinder by 10th July 2023. No further opportunities for filing affidavits would be granted. The learned Single Judge was requested to dispose of the matter expeditiously.
Key Issues
1. Whether the impugned order, passed on the first date of hearing of the writ petition without granting the appellants an opportunity to file a reply, is sustainable in law? The appellants argued that the impugned order was passed without affording them a proper opportunity to present their case by filing a reply to the writ petition. They contended that this procedural lapse vitiated the order. The respondent's arguments are not recorded in the judgment.
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Cause title — parties, addresses and appearances
ORDER 23.03.2023 02. 1. The present appeal is delinked from the connected case as requested by learned counsel for the parties.
On the short ground that the impugned order was passed on the very first date of the hearing without any opportunity to the present Appellant to file a reply to the writ petition, the impugned order is set aside.
W.P.(C) No.25697 of 2021 will be restored to the file of the learned Single Judge in the roster Bench where it will be listed for hearing on 13th July, 2023. 4. Reply will be filed by the present Appellants to the writ petition positively on or before 1st July, 2023 and rejoinder affidavit thereto by 10th July, 2023. It is made clear that none of the parties will be granted any more opportunity for the above purpose.
The learned Single Judge is requested to proceed with the hearing of the matter on merits and dispose it of as expeditiously as possible.
The writ appeal is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar) Chief Justice
(G. Satapathy) Judge
SK Jena/Secy.
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.