Orissa HC Sets Aside GST Penalty, Grants Final Chance Due to Health-Related Absence

Hemanta Kumar Sharma Vs Commissioner (Audit) GST and Central Excise (Orissa High Court)

The case involves Hemanta Kumar Sharma challenging an order dated December 13, 2023, issued in response to a demand-cum-show-cause notice for penalty recovery. Sharma’s counsel argued that he was hospitalized for extended periods in 2023 and 2024, preventing him from adequately responding to the notice. Although his accountant attended the hearing, he failed to present the case effectively. Given these circumstances, Sharma sought judicial intervention to reconsider the penalty order.

T

Please become a Premium member. If you are already a Premium member, login here to access the full content.