Asit Majumdar vs. Joint Commissioner CGST And Central Excise
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Cause title — parties, addresses and appearances
ORDER 07.07.2025 01. 1. Mr. Bijay Panda, learned advocate submits on behalf of petitioner that, the impugned order dated 31st October, 2022 has been made by the adjudicating authority carrying demand of service tax. But his client is exempted from paying it as it is engaged in providing services to Government authorities and the service stands exempted under notification dated 20th June, 2012. The petitioner not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence he is before this Court seeking interference.
Mr. Kedia, learned Junior Standing Counsel appears on behalf of Revenue Authorities and submits that since the order was made ex parte, the contention could not be considered. He further adds that the order is appealable.
Mr. Panda, learned counsel submits that the present petition being similar to W.P.(C) No.4136 of 2025, the order dated 5th April, 2025 passed therein be passed in the present writ petition. Mr. Kedia, learned Junior Standing Counsel for the Revenue Department does not object to the same.
We are inclined to and admit the writ petition because non- consideration of the contention amounts to denial of hearing.
Thus the impugned order is set aside and the matter is restored to the authority. Within three weeks from date, the petitioner must communicate certified copy of this order and his contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In the event petitioner does not file his contention by 8th August 2025, the impugned order will stand automatically restored.
The writ petition is disposed of.
(Harish Tandon)
Chief Justice
(M.S. Raman) Judge
A. Nanda
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.