BharatTaxGST

M/S.S.G.Carrier, Keonjhar vs. The Deputy Commissioner, CGST And Central Excise,Keonjhar Division

WP(C)/25330/2024HC OrissaGSTCNR ODHC01071004202420 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Held

The Court quashed the impugned order for violating principles of natural justice. It granted the petitioner time to file a reply to the show cause notice, allowing the authority to proceed thereafter.

Facts

The petitioner contended that a demand-cum-show cause notice was never served, leading to a best judgment assessment order. The revenue could not demonstrate service of the notice.

Key Issues

Whether the assessment order was validly passed without proper service of the show cause notice and in violation of natural justice principles.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.25330 of 2024 M/s. S.G. Carrier, Keonjhar …. Petitioner Represented By Adv. – Mr. Bijay Panda, Advocate -versus- The Deputy Commissioner, CGST and Central Excise, Keonjhar Division …. Opposite Party Represented By Adv. – Mr. A. Kedia, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 02.
20.11.

2024

1.

Mr. Panda, learned advocate appears on behalf of petitioner and submits, the assessment proceeding be restored. He reiterates, the demand-cum-show cause notice was never serve

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.