Allowed

M/S. Aftab Ali, Jharsuguda v. Dy. Commnr. GST and Central Excise, Jharsuguda

Orissa HC6 May 2024WP(C)/11236/2024

Case brief

AI extract

What is this about?

The High Court of Orissa set aside an ex parte assessment order dated 30.11.2022 passed against the petitioner under Section 72 of the Finance Act, 1994. The Court directed the petitioner to file a reply to the Show Cause Notice by 03.06.2024, after which the matter must be reopened for a fresh assessment.

What did the court decide?

The impugned assessment order dated 30.11.2022 is set aside; petitioner directed to file reply to SCN by 03.06.2024; fresh hearing and assessment order to follow.

M/S. Aftab Ali, Jharsuguda Vs Dy. Commnr. GST and… — GST and Indirect Tax | Orissa HC (2024)

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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11236 of 2024

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M/s. Aftab Ali, Jharsuguda

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….. Petitioner

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Ms. Itishree Tripathy, Advocate

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Vs.

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Deputy Commissioner, GST & Central Excise, Jharsuguda and another

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….. Opposite Parties

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Mr. M. Agarwal, Jr. SC for Revenue

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CORAM:

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DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY

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ORDER

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06.05.2024

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Order No. This matter is taken up by hybrid mode.

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01.

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The challenge in the present writ petition is to an order dated 30.11.2022 of the Deputy Commissioner, GST & Central Excise, Jharsuguda Division, Jharsuguda (opposite party no.1) under Section 72 of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16.

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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.

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In the petition, the petitioner has explained how he was not served with any notice for which he was not able to file reply to the show cause notice.

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Having heard learned counsel for the parties, this Court is of the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority

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for a fresh assessment order to be passed in accordance with law.

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Accordingly, while setting aside the impugned assessment order dated 30.11.2022 of Opposite party no.1, this Court directs as under:-

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(i) The petitioner will first file a reply to the SCN on or before 03.06.2024.

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(ii) The matter will thereafter be taken up by opposite party no.1 on 17.06.2024, and after hearing the petitioner, a fresh assessment order shall be passed within a period of two months thereafter. If aggrieved by such order, it will be open to the petitioner to seek appropriate remedies in accordance with law.

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The writ petition is disposed of in the above terms.

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(DR. B.R. SARANGI) JUDGE

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Subhasmita

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(G. SATAPATHY) JUDGE

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Signature Not Verified

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Digitally Signed Signed by: SUBHASMITA DAS Designation: Sr. Stenographer Reason: Authentication Location: High Court of Orissa Date: 07-May-2024 18:19:33

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M/S. Aftab Ali, Jharsuguda v. Dy. Commnr. GST and Central Excise, Jharsuguda

Case brief

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M/S. Aftab Ali, Jharsuguda v. Dy. Commnr. GST and Central Excise, Jharsuguda

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