Epic Concessions 3 Private Limited Vs Commissioner (Orissa High Court)
The Orissa High Court heard a writ petition challenging an Order-in-Appeal dated 26.08.2025 passed by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar.
The petitioner, a construction company registered under the Central Goods and Services Tax Act, 2017 and Odisha Goods and Services Tax Act, 2017, provides services to Government and Non-Government authorities in Odisha. An Order-in-Original dated 25.04.2024 passed under Section 73 of the GST Act for the financial years 2018-19, 2019-20, and 2020-21 was challenged before the appellate authority under Section 107 of the GST Act on 23.07.2024. The appeal was disposed of through the impugned Order-in-Appeal dated 26.08.2025.
The petitioner contended that the appellate authority disposed of the appeal without ensuring service of notice for personal hearing through physical mode, e-mail, or the GST portal. It was submitted that the petitioner received the impugned order through e-mail only on 31.10.2025 and thereafter approached the High Court. The petitioner argued that the appeal was decided ex parte, depriving it of an opportunity to present its case on merits, thereby violating principles of natural justice.
The Senior Standing Counsel for the department referred to the Order-in-Appeal, which recorded that hearing opportunities had been granted on several dates including 03.12.2024, 20.12.2024, 02.04.2025, 23.04.2025, 11.06.2025, and 03.07.2025. However, upon verification of records, it was found that some notices sent through speed post had been returned and one intimation could not be traced to confirm service upon the petitioner. The department fairly submitted that one opportunity for hearing could be granted if the impugned order was set aside.
