Abhimanyu Mohanty Vs Assistant Commissioner (Orissa High Court)
The Orissa High Court, in a recent judgment, has set aside an ex parte assessment order dated 17.05.2024 issued by the Assistant Commissioner, GST & Central Excise, Angul Division, Angul. The order pertains to the tax period of 2016-17 and was challenged by Abhimanyu Mohanty. The court has provided the petitioner an opportunity to respond to the show cause notice (SCN) and directed a fresh assessment.
The case of Abhimanyu Mohanty versus the Assistant Commissioner, GST & Central Excise, Angul Division, Angul revolves around the principles of natural justice and the right to a fair hearing. The petitioner, Abhimanyu Mohanty, was subject to an ex parte assessment order for the tax period of 2016-17, which included interest and penalties under Sections 73(1), 75, and 78 of the Finance Act, 1994.
Mohanty challenged the order on the grounds that he was not served with the necessary notice and therefore was unable to file a reply to the SCN issued by the department. The court’s review of the impugned order confirmed that it was indeed passed ex parte, without Mohanty’s participation or response.
Upon hearing the arguments from both parties, the Orissa High Court determined that Mohanty was deprived of a fair chance to present his case. The court emphasized the importance of giving taxpayers an opportunity to respond to notices and defend themselves before any adverse orders are passed.
