Bharat Chandra Mohanta vs. The Principal Commissioner, CGST And Central Excise, Bbsr

WP(C)/39295/2023HC OrissaGSTCNR ODHC01096573202304 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

AI SummaryPartly Allowed

Held

The High Court set aside the ex parte assessment order and granted the petitioner one more opportunity to file a reply to the show cause notice. A fresh assessment order will be passed after hearing the petitioner.

Facts

The petitioner challenged an ex parte assessment order passed by the Deputy Commissioner, CGST & Central Excise, for tax periods 2015-16 & 2016-17. The petitioner could not appear or file a reply due to a spondylitis-related illness.

Key Issues

Whether an ex parte assessment order passed without affording the petitioner an opportunity to be heard, due to medical reasons, is sustainable. The need to provide a reasonable opportunity to present a defense.

Sections Cited

Section 72

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.39295 of 2023 Bharat Chandra Mohanta ….. Petitioner Mr. Prabodha Chandra Nayak, Advocate Vs. The Principal Commissioner, CGST & Central Excise, Bhubaneswar & another ….. Opposite Parties Mr. Avinash Kedia, Jr. Standing Counsel (CGST, CX & Customs) CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 04.12.2023 Order No.

01.

This matter is taken up through hybrid mode.

The challenge in the present writ petition is to an order dated 30.10.2023 of the Deputy Commissioner, CGST & Central Excise, Keonjhar (opposite party no.2) under Section 72 of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16 & 2016-17. 3. A perusal of the impugned order reveals that it was passed ex parte. In fact, the petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) issued to him preceding the above assessment order.

In the petition, the petitioner has explained how he was suffering from spondylitis related disease problem for which he was receiving

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.