Tax Assessment Order Overturned: Medical Hardship Recognized, Fresh Hearing Ordered Under OGST Act Section 38

M/s. Pragati Construction Versus The Commissioner of C.T. & G.S.T., Odisha & Another

M/s. Pragati Construction Versus The Commissioner of C.T. & G.S.T., Odisha & Another - 2024 (81) G. S. T. L. 113 (Ori.) Issues Involved:
The challenge to an order u/s 73 of the OGST Act, 2017 for the tax period 1st July, 2017 to 31st March, 2018 passed ex parte due to the petitioner's inability to appear and reply to the show cause notice.

Detailed Summary:

The High Court of Orissa heard a writ petition challenging an order dated 23.11.2023 of the Deputy Commissioner of State Tax, CT & GST, Bargarh Circle, Bargarh, passed under Section 73 of the OGST Act, 2017 for the tax period 1st July, 2017 to 31st March, 2018. The impugned order was passed ex parte as the petitioner failed to appear and respond to the show cause notice issued on 27.09.2023.

The petitioner explained in the petition that he was suffering from a medical condition involving Reeling of Head & Imbalance of Gait, for which he was undergoing treatment. A medical certificate supporting this claim was also enclosed with the petition.

After hearing the arguments from both sides, the Court decided that the petitioner should be given another opportunity to reply to the show cause notice and then appear before the assessing authority for a fresh assessment order to be passed in accordance with the law.

Consequently, the Court set aside the impugned assessment order dated 23.11.2023 and directed the petitioner to first file a reply to the show cause notice dated 27.09.2023 by 02.01.2024. The assessing authority was instructed to take up the matter on 08.01.2024, hear the petitioner, and pass a fresh assessment order within two months thereafter. The petitioner was also informed that if aggrieved by the new order, he could seek appropriate remedies as per the law.

As a result of the above directions, the writ petition was disposed of by the High Court of Orissa.