M/S.Bipin Kumar Panda, Sonepur v. the Chief Commissioner, Gst, Central Excise and Customs, Bbsr Zone
Indirect tax – Service tax
Case brief
What is this about?
W.P.(C) No.17358 of 2025; High Court of Orissa at Cuttack; Harish Tandon, Chief Justice; M.S. Raman, Judge; order dated 11.08.2025; service tax demand; adjudicating authority; ex parte order; denial of hearing; natural justice; services to Educational Institution; exemption notification dated 20th June, 2012; recovery proceeding intimation; order appealable yet writ entertained; impugned order set aside; matter restored to adjudicating authority; fresh order; conditional automatic restoration if contention not filed by 12.09.2025; writ petition disposed of.
What did the court decide?
Writ petition admitted and disposed of: impugned order dated 10.02.2023 set aside and matter restored to the adjudicating authority; petitioner to communicate certified copy of the order and his contention within three weeks (by 12.09.2025) and the authority to pass a fresh order; failing filing of the contention by 12.09.2025, the impugned order stands automatically restored.