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.
