2026 (4) TMI 984

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...., Advocate. For the Opposite Parties: Mr. Bismay Ananda Prusty, Senior Standing Counsel. ORDER 1. Challenge in this writ petition is laid to an Order-in-Appeal (for short "OIA") dated 26th August, 2025 passed by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar under Annexure-6. 2. The present petitioner, being a Construction Company incorporated under the Compan....

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....without ensuring service of notice of personal hearing either through physical mode or via e-mail or GSTIN portal the authority has proceeded to dispose of the appeal causing serious prejudice. However, on receipt of the impugned order dated 26th August, 2025 via e-mail on 31st October, 2025, the petitioner approached this Court by way of filing the present writ petition. 4.1. It is contended t....

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....it could be noticed now that certain documents were returned and one of such intimations is not traceable whether in fact the notice was served on the petitioner. He fairly submitted that one opportunity can be granted to the petitioner for hearing before the Appellate Authority if the impugned order is set aside. 6. Heard learned counsel appearing for the Petitioner and learned Senior Standing....

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....udication. The appellate authority concerned is required to pass appropriate order after affording opportunity of hearing on merit afresh. 9. Since the contention of the petitioner that it did not receive any notice of hearing is acceded to, it is thus necessary to direct the petitioner to appear before the appellate authority along with a copy of this order on 9th April, 2026 to receive furthe....