2025 (7) TMI 1183 - HC - GST

Ex-parte GST order set aside for violating natural justice principles despite petitioner's initial silence

The HC set aside an ex-parte order passed by GST authorities for violating principles of natural justice. The petitioner had filed a reply to the show ... Violation of principles of natural justice - ex-parte impugned order - seeking interference to have opportunity of hearing based on the reply filed - HELD THAT:- It appears, petitioner filed reply to the show cause by GST DRC-06 on 2nd November, 2023. Impugned order was made thereafter on 30th April, 2024. It does say that after petitioner was allowed time, he transmitted documents such as GSTR-9 and GSTR-9C but thereafter remained silent over the matter. The facts and circumstances cause to exercise extraordinary power to interfere as petitioner appears to have exhibited some substance in wanting to present defence - In view of aforesaid impugned order is set aside - Petition disposed off. The Orissa High Court, in the matter involving an ex parte order dated 30th April 2024 under Section 73 of the Odisha Goods and Services Tax Act, 2017, addressed the petitioner's challenge to the order passed without hearing due to delayed reply to a show cause notice for the tax period April 2018 to March 2019. The petitioner filed the reply on 2nd November 2023, after the prescribed deadline of 3rd August 2023 but prior to the impugned order. The Court noted that the petitioner submitted relevant documents (GSTR-9 and GSTR-9C) within extended time and exhibited 'some substance in wanting to present defence.' Exercising its extraordinary jurisdiction, the Court held that interference was warranted and accordingly 'impugned order is set aside.' The petitioner was directed to serve a certified copy of the order to the opposite party and secure a personal hearing date; failure to do so would result in automatic restoration of the impugned order. The writ petition was disposed of accordingly.