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2023 (10) TMI 147 - HC - GSTPrinciples of natural justice - ex-parte order - failure to file reply to SCN - Seeking one more chance to first reply to the SCN and then appear before the assessing authority - HELD THAT - A perusal of the impugned order reveals that it was passed ex parte. In fact, the Petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) dated 23rd February, 2023 issued to him preceding the above assessment order - In the petition, the Petitioner has explained how he was suffering from Back Ache disease for which he was receiving treatment. The medical certificate has also been enclosed. The Court is of the view that the Petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law. The impugned assessment order set aside - petition disposed off.
Issues Involved:
The challenge to an ex parte assessment order u/s 73 of the CGST/OGST Act, 2017 for the tax period July 2017 to March 2018. Summary: Issue 1: Ex Parte Assessment Order The petition challenged an ex parte assessment order dated 18th April 2023 by the Additional State Tax Officer CT & GST, Balasore Circle u/s 73 of the CGST/OGST Act, 2017 for the tax period July 2017 to March 2018. The petitioner failed to appear or file a reply to the show cause notice (SCN) due to suffering from Back Ache disease, supported by a medical certificate. The Court, after hearing both parties, set aside the impugned assessment order and directed the petitioner to file a reply to the SCN by 4th December 2023. The assessing authority was instructed to hear the petitioner on 11th December 2023 and pass a fresh assessment order within two months thereafter. Conclusion: The High Court of Orissa disposed of the writ petition by granting the petitioner an opportunity to respond to the show cause notice and appear before the assessing authority for a fresh assessment order, considering the petitioner's medical condition and the principles of natural justice.
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