2026 (2) TMI 827

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (Collectively, "the GST Act") filed application for rectification on 24.08.2025 under Section 161. 1.2. Since the said application was rejected, a Writ Petition being W.P.(C) No.27456 of 2025 was filed which came to be disposed of on 25.09.2025 with a direction to consider the said application for rectification. Consequent upon such direction, a fresh Demand-cum-Show Cause Notice dated 17.11.2025 and Summary of Show Cause Notice in Form GST DRC-01 dated 25.11.2025 by clubbing the tax periods contained in Financial Years 2018-19 to 2022-23 was issued. Assailing such action of the authority, the petitioner approached this Court in W.P.(C) No.36758 of 2025. 1.3. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order dated 19.12.2025, which is the subject-matter of Writ Petition being W.P.(C) No.1504 of 2026, is liable to be quashed for lack of adherence to the principles of natural justice. 3. Mr. Bismay Anand Prusty, learned Senior Standing Counsel for the opposite parties-Department while seeking to justify the action of the Proper Officer submitted that the petitioner has alternative remedy to approach the Appellate Authority, which was circumvented in the present case. 4. Heard Mr. Jagabandhu Sahoo, learned Senior Advocate assisted by Ms. Kajal Sahoo, learned Advocate for the petitioner and Mr. Bismay Anand Prusty, learned Senior Standing Counsel for the CGST Department-opposite parties. 5. Perusal of the record reveals that, this C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the petition very soon. Therefore, he requested to keep the hearing in abeyance the outcome of the writ petition. As the issue is in time bound matter such that the issue is related to F.Y.2018-19 and the last date to issued Order in Original is 31st December, 2025, therefore, there is no other option left except to issue the Order in Original in a time bound manner." 5.3. On noticing such fact, this Court is of the considered view that the authority has passed order with undue haste, thereby caused serious prejudice to the petitioner. Since there has been flagrant violation of principles of natural justice, the order impugned, i.e., 19.12.2025 cannot be held to be sustained. 5.4. Adherence to principles of natural justice is for do....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so be termed as arbitrary and cannot be condoned in law (vide M.P. Hasta Shilpa Vikas Nigam Ltd. Vrs. Devendra Kumar Jain, (1995) 1 SCC 638 and Bahadursinh Lakhubhai Gohil Vrs. Jagdishbhai M. Kamalia, (2004) 2 SCC 65 = AIR 2004 SC 1159). 5.5. When the present cases are considered in the light of the above exposition of law, the order impugned being perceived as outcome of arbitrary exercise of power offending Article 14 of the Constitution of India as undue haste shown by the Proper Officer is patent on the face of the record. 6. In view of the above, this Court is of the considered opinion that the Writ Petitions deserve to be allowed and are, hereby, allowed. Consequently, the order dated 19.12.2025 passed by the Assistant Commissio....