Case Law Details
Nirmal Enterprises Vs Assistant Commissioner GST and Central Excise (Orissa High Court)
In the case of Nirmal Enterprises Vs Assistant Commissioner GST and Central Excise (Orissa High Court), the petitioner challenged an ex parte order dated 29.04.2024 issued by the Assistant Commissioner, GST & Central Excise, Keonjhar Division. The order, passed under Section 72 of the Finance Act, 1994, imposed tax, interest, and penalties for the tax period 2015-16. The petitioner contended that he was not served with the show cause notice (SCN) and, as a result, could not file a reply or appear before the authority. The Orissa High Court, after hearing the arguments, ruled that the petitioner should be given another opportunity to respond to the SCN. The court set aside the impugned order and directed the petitioner to file a reply by 19.07.2024. The Assistant Commissioner was instructed to conduct a fresh hearing on 22.07.2024 and issue a new assessment order within two months. The petitioner was also granted the right to seek further legal remedies if dissatisfied with the new order. The writ petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. The challenge in the present writ petition is to an order dated 29.04.2024 of the Assistant Commissioner, GST & Central Excise, Keonjhar Division, Keonjhar (opposite party no.1) under Section 72 of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16.
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.
4. 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.
5. 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 for a fresh assessment order to be passed in accordance with law.
6. Accordingly, while setting aside the impugned assessment order dated 29.04.2024 of Opposite party no.1, this Court directs as under:-
(i) The petitioner will first file a reply to the SCN on or before 19.07.2024.
(ii) The matter will thereafter be taken up by opposite party no.1 on 22.07.2024, 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.
7. The writ petition is disposed of in the above terms.
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