M.P. Jay Jagannath Vs State Tax Officer (Orissa High Court)
In the case of M.P. Jay Jagannath vs. State Tax Officer before the Orissa High Court, the petitioner challenged an ex parte order dated April 30, 2024, passed under Section 73 of the Odisha Goods and Services Tax Act, 2017. The order was based on a show cause notice issued on July 3, 2023, for the tax period from April 2018 to March 2019. While the petitioner was required to submit a reply by August 3, 2023, the reply was filed late, on November 2, 2023. The petitioner sought the court’s intervention for an opportunity to be heard based on the delayed reply.
The court observed that while the petitioner did submit relevant documents such as GSTR-9 and GSTR-9C within the extended timeline, they failed to provide the reply promptly. Nonetheless, the reply was filed before the impugned order was passed. Considering this, the court exercised its extraordinary powers, noting that the petitioner demonstrated a willingness to present a defense. The court set aside the impugned order and directed the petitioner to communicate the certified copy of its order to the respondent (opposite party no. 2) by January 24, 2025, and obtain a date for a personal hearing. If the petitioner fails to comply, the impugned order will automatically be restored.
