BharatTaxGST

Sushil Jaiswal vs. Deputy Commissioner, CGST And Cx, Kendujhar Division.

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WP(C)/2817/2025HC OrissaGSTCNR ODHC01004200202527 March 2025Bench: MR. JUSTICE HARISH TANDON,MR. JUSTICE ARINDAM SINHA2 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.2817 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. Radheyshyam Chimanka, Senior Standing Counsel CORAM: THE HON’ BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE ARINDAM SINHA Order No.

ORDER 27.03.2025 01. 1. Mr. Panda, learned advocate appears on behalf of petitioner and submits, impugned is order dated 19th June, 2023 made by the adjudicating authority carrying demand of service tax. His client is exempt from paying it as it is engaged in providing services to Government authorities. The service stands exempted under notification dated 20th June, 2012. His client not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence he is before Court seeking interference.

2.

Mr. Chimanka, learned advocate, Senior Standing Counsel appears on behalf of revenue and submits, since the order was made ex parte, the contention could not be considered. He adds, the order is appealable. We are inclined to and admit the writ petition because a contention not considered amounts to denial of hearing.

3.

Impugned order is set aside and quashed on the matter of adjudication, restored to the authority. Within three weeks from date 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 event petitioner does not file his contention by 27th April, 2025 impugned order will stand automatically restored.

4.

The writ petition is disposed of. Urgent certified copy.

(Harish Tandon) Chief Justice

(Arindam Sinha) Judge

S. Behera

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.