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of <h1>Orissa HC sets aside penalty recovery order grants final hearing opportunity despite time-barred appeal</h1> <h3>HEMANTA KUMAR SHARMA Versus COMMR. (AUDIT) GST & C. EX., BHUBANESWAR</h3> HEMANTA KUMAR SHARMA Versus COMMR. (AUDIT) GST & C. EX., BHUBANESWAR - 2025 (95) G.S.T.L. 81 (Ori.) The Orissa High Court, through ARINDAM SINHA and M.S. SAHOO, JJ., addressed a writ petition challenging the order-in-original dated 13th December 2023 issued pursuant to a demand-cum-show-cause notice dated 17th August 2023 for recovery of penalty. The petitioner's advocate submitted that due to petitioner's hospitalization from 22nd April to 6th June 2023 and again from 15th October 2023 to 17th March 2024, and serious illness in between, the petitioner was unable to effectively represent his case, despite his accountant attending the personal hearing. The revenue contended that the petitioner was represented and had lost the right of appeal by efflux of time. The Court, considering the petitioner's health-related circumstances, interfered with the impugned order solely to grant 'one last opportunity' to represent his case before the authority. The Court set aside the impugned order and directed the petitioner to communicate a certified copy of the order to the authority by 30th December 2024, warning that failure to do so 'will automatically restore impugned order.' Upon such communication, the authority shall grant a further hearing and adjudicate afresh. The writ petition was disposed of accordingly.
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