Case Law Details
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.
Taking note of these submissions and without entering into disputed questions regarding service of notice, the High Court set aside the Order-in-Appeal dated 26.08.2025 and restored the appeal to the file of the appellate authority for fresh adjudication.
The Court directed the appellate authority to provide the petitioner an opportunity of hearing and pass an appropriate order on merits afresh. The petitioner was directed to appear before the appellate authority on 09.04.2026 along with a copy of the Court’s order to receive further instructions. The appellate authority was directed either to hear the matter on the same day or fix another convenient date and conclude the proceedings by passing a reasoned order within three months from the petitioner’s appearance.
The Court also directed the petitioner to cooperate in the proceedings and avoid unnecessary adjournments. The writ petition and all pending interlocutory applications were disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Challenge in this writ petition is laid to an Order-in-Appeal (for short “OiA”) dated 26th August, 2025 passed by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar under Annexure-6.
2. The present petitioner, being a Construction Company incorporated under the Companies Act, is engaged in providing services to various Government and Non-Government Authorities. For the purpose of execution of works contract inside the State of Odisha, it got registered under the Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 (Collectively, “the GST Act”) bearing GSTIN-21AAACL7617D1Z0 disclosing its principal place of business in the State of Odisha.
3. The Order-in-Original dated 25th April, 2024 passed under Section 73 of the GST Act for the financial years 2018-19, 2019-20 and 2020-21 was challenged by way of statutory appeal under Section 107 of the GST Act on 23rd July, 2024, which came to be disposed of by Order dated 26th August, 2025.
4. Sri Anup Narayan Mohanty, learned counsel appearing for the petitioner submitted that without ensuring service of notice of personal hearing either through physical mode or via e-mail or GSTIN portal the authority has proceeded to dispose of the appeal causing serious prejudice. However, on receipt of the impugned order dated 26th August, 2025 via e-mail on 31st October, 2025, the petitioner approached this Court by way of filing the present writ petition.
4.1. It is contended that as the petitioner was deprived of placing his case on merit and the appeal preferred by it got decided ex parte there has been flagrant violation of principles of natural justice.
5. Sri Bismay Ananda Prusty, learned Senior Standing Counsel, referring to the OiA submitted that the Authority appears to have extended the opportunity of hearing on different dates, , 3rd December, 2024, 20th December, 2024, 2nd April, 2025, 23rd April, 2025, 11th June, 2025 and 3rd July, 2025; nonetheless, the Authority concerned remained bona fide that the notices so issued indicating dates of hearing were served on the petitioner. On instruction, he further submitted that certain intimations were issued to the petitioner indicating the dates of hearing by speed post, but on verification of record it could be noticed now that certain documents were returned and one of such intimations is not traceable whether in fact the notice was served on the petitioner. He fairly submitted that one opportunity can be granted to the petitioner for hearing before the Appellate Authority if the impugned order is set aside.
6. Heard learned counsel appearing for the Petitioner and learned Senior Standing Counsel appearing for the Opposite Parties.
7. As it appears from paragraph-4.1 of the OiA that the petitioner was extended opportunities of hearing with a conceived notion that intimations regarding dates of hearing were served on the noticee.
8. Taking into considerations of the submission of the learned Senior Standing Counsel that it could not be ascertained from the record whether certain intimations were, in fact, served on the petitioner, this Court, without delving much into such disputed questions, feels it apposite to set aside the Order-in-Appeal dated 26th August, 2025 passed by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar, and directed the appeal to be restored to file. The matter is remitted to the appellate authority concerned for fresh adjudication. The appellate authority concerned is required to pass appropriate order after affording opportunity of hearing on merit afresh.
9. Since the contention of the petitioner that it did not receive any notice of hearing is acceded to, it is thus necessary to direct the petitioner to appear before the appellate authority along with a copy of this order on 9th April, 2026 to receive further instruction in the matter. The appellate authority shall proceed to hear the appeal on the same day or fix a suitable date for hearing of the appeal as per his convenience. It is further directed that the appellate authority shall conclude the hearing of appeal and pass reasoned order within a period of three months from date of such appearance of the petitioner.
9.1. Needless to say that the petitioner shall cooperate with the authority concerned and participate in the proceeding without seeking unnecessary adjournments.
10. With the aforesaid observation and direction, this writ petition stands disposed of. As a result of the disposal of the writ petition, all pending Interlocutory Applications, if any, shall stand disposed of.
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