2024 (12) TMI 1442 - HC - GST

Challenge to order for recovery of interest and penalty - HELD THAT - Sequence of events regarding petitioner s hospitalization, issuance of demand-cum-show-cause notice resulting in the order passed, move to interfere. This is only because the petitioner is required to have one last opportunity of representing his case before the authority. If he again suffers ill health requiring hospitalization or otherwise, which will be unfortunate but, same cannot be agitated any more. Petition disposed off.

Summary

In the case before the Orissa High Court, the petitioner challenged an order dated 28th December 2023, issued pursuant to a demand-cum-show cause notice on 7th August 2023, seeking recovery of interest and penalty. The petitioner, represented by Mr. S.K. Mishra, argued that due to hospitalization from April to June 2023 and again from October 2023 to March 2024, he was unable to adequately respond to the notice, and his accountant failed to properly represent him at the hearing.

Mr. T.K. Satapathy, representing the revenue, contended that the petitioner was represented at the hearing and had lost his right to appeal due to the lapse of time.

The court, led by Justices Arindam Sinha and M.S. Sahoo, decided to intervene, acknowledging the sequence of events related to the petitioner's health issues. The court set aside the impugned order, granting the petitioner one last opportunity to represent his case before the authority. The petitioner must communicate a certified copy of the court's order to the authority by 16th December 2024, failing which the original order will be restored. The authority is directed to fix a new hearing date and adjudicate the matter afresh. The writ petition was disposed of accordingly.