M/S Pravakar Dash vs. The Principal Commissioner, GST And Cx, Bbsr
Facts
The Petitioner, M/s Pravakar Dash, approached the High Court of Orissa against a show cause notice (SCN) dated 24.09.2020 issued by the Principal Commissioner, GST and CX, BBSR, for alleged non-payment of Service Tax on "Taxable Services". The Petitioner had not initially replied to this SCN. Subsequently, a Demand-cum-Show Cause Notice was issued to recover the alleged service tax. The Petitioner's counsel undertook to file a reply to the SCN dated 24.09.2020 by 29th July, 2021. The Opposite Parties (GST & Central Excise) were directed to pass an order on the SCN after giving the Petitioner an opportunity of hearing, not later than 7th September, 2021, and communicate it by 14th September, 2021.
Held
The Court directed that the Petitioner must file its reply to the show cause notice dated 24.09.2020 on or before 29th July, 2021, as undertaken by its counsel. Upon the Petitioner filing the reply, the Opposite Party (Principal Commissioner, GST and CX, BBSR) shall provide the Petitioner with an opportunity of hearing. Following this, an order on the SCN is to be passed by the Opposite Party no later than 7th September, 2021, and communicated to the Petitioner by 14th September, 2021. The Court further stipulated that if the order is adverse to the Petitioner, the consequent demand shall not be enforced for ten days thereafter, allowing the Petitioner to seek appropriate remedies. The writ petition was disposed of in these terms.
Key Issues
1. Whether the Petitioner is entitled to an opportunity to file a reply to the show cause notice dated 24.09.2020, and to be heard before an order is passed by the Opposite Party? Petitioner's Contention: The Petitioner, through its counsel, sought an opportunity to file a reply to the SCN and to be heard before any adverse order is passed. The Petitioner undertook to file the reply by a specific date. Revenue's Contention: The Opposite Parties (GST & Central Excise) were represented by their Senior Standing Counsel. The judgment does not record specific arguments from the revenue's side regarding the Petitioner's entitlement to file a reply or be heard, but rather accepted the Court's directions.
Sections Cited
None explicitly mentioned in the provided text.
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Cause title — parties, addresses and appearances
ORDER 14.07.2021
1.Though this matter was not in the today’s list, on being mentioned through video conferencing mode, the same was taken up by way of a Special Notice.
Heard Miss Kannanbala Ray Choudhury, learned counsel for the petitioner and Mr. R.S. Chimanka, learned Senior Standing Counsel for the Opposite Parties-GST & Central Excise.
The Petitioner has approached this Court against the show cause notice (SCN) dated 24.09.2020 for non-payment of Service Tax on “Taxable Services”.
On account of the Petitioner not replying to the SCN, he has now been issued with a Demand-cum-Show Cause Notice seeking to recover all the
The judgment continues below.
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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.