Alom Extrusions Ltd. Vs Chief Commissioner of CT and GST (Orissa High Court)
The Orissa High Court, in Alom Extrusions Ltd. vs. Chief Commissioner of CT and GST, set aside a GST summary assessment order dated December 31, 2023. The order, issued at 23:32 hours on the last day of the extended time limit, was challenged on grounds of non-application of mind and procedural impropriety. The petitioner argued that the adjudication was based solely on an audit report without proper consideration of their reply, submitted on October 27, 2023. The order dismissed the reply as unsupported by sufficient documentary evidence and provided an opportunity for rectification under Section 161 of the CGST/OGST Act, 2017.
The court observed that the timing of the order, made just minutes before the deadline, indicated a lack of proper deliberation. Moreover, the revenue’s counsel could not substantiate the validity of the impugned order. Acknowledging the procedural lapses, the High Court quashed the assessment order and directed the petitioner to communicate a certified copy of the judgment to the tax authority by January 17, 2025. A fresh hearing will be conducted, ensuring compliance with due process. Failure to communicate within the stipulated time would result in the restoration of the original order.
