BharatTaxGST

Sushil Jaiswal vs. Deputy Commissioner, CGST And Cx, Keonjhar

Original PDF →
WP(C)/4136/2025HC OrissaGSTCNR ODHC01004197202505 April 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE B. P. ROUTRAY2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.4136 of 2025 Sushil Jaiswal …. Petitioner Represented by Adv.– Mr. Bijay Panda, Advocate -Versus- Deputy Commissioner, CGST & CX, Keonjhar Division …. Opposite Party Represented by Adv.– Mr. R. Chimanka, Senior Standing Counsel CORAM: THE HON’ BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE B.P. ROUTRAY Order No.

ORDER 05.04.2025 01. 1. Mr. Panda, learned advocate submits on behalf of petitioner that, the impugned order dated 27th December, 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.

2.

Mr. Chimanka, learned Senior 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.

3.

We are inclined to and admit the writ petition because non- consideration of the contention amounts to denial of hearing.

4.

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 6th May 2025, the impugned order will stand automatically restored.

5.

The writ petition is disposed of.

(Harish Tandon) Chief Justice

(B.P. Routray) Judge

S.K. Guin/PA

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.