M/S. Tipu Rout vs. CT And GST Officer, Cuttack Ii Circle
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18.02.2021
Heard Mr. J. Sahoo, learned Senior Advocate assisted by Ms. K. Sahoo, learned counsel for the Petitioner and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for Sales Tax Department.
The Petitioner has filed this writ petition challenging the assessment order dated 6th February 2020, passed under Section 62 of the OGST/CGST Act for purported non-compliance of Section 46 of the OGST/CGST Act that includes Rule 68 of the OGST/CGST Rule. The petitioner also challenges the consequential notice of recovery dated 15th January, 2021. 3. On the previous date of hearing, learned Senior Advocate for the Petitioner informed the Court that even if the Petitioner wanted to file an appeal against the impugned order of assessment, he could not because the GSTIN allotted to the Petitioner stands cancelled by a communication, which is at Annexure-2 to the writ petition.
As it transpires, the Petitioner was given two registration numbers and the assessment order has been passed indicating the cancelled registration number. As a result, the Petitioner is unable to upload the memorandum of appeal.
One course of action that commends itself to this Court is to set aside the impugned assessment order dated 6th February, 2020 and remand the matter to the Assessing Officer, who passed the said order to enable W.P.(C) No.3438 of 2021
-2- the Petitioner to appear before him and point out the discrepancies as mentioned in the present writ petition. It is ordered accordingly.
The Assessing Officer will after giving an opportunity of hearing to the Petitioner pass a fresh assessment order taking into account the submission of the Petitioner as well as the documents that may be placed before him by the Petitioner. As a result, the consequential recovery notice dated 15th January 2021, is also hereby set aside.
The Petitioner through an authorized representative will appear before the Assessing Officer, who passed the order dated 6th February 2020, on 1st March 2021, at 3 P.M.
The writ petition is disposed of in the above terms.
An urgent certified copy of this order be issued as per rules.
M. Panda
( Dr. S. Muralidhar) Chief Justice
( B.P. Routray ) Judge
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.