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2025 (1) TMI 198 - HC - GSTMaintainability of petition - availability of alternative remedy - All that client wants is an opportunity of hearing pursuant to he being permitted to file reply - violation of principles of natural justice - HELD THAT - Revenue is directed to accept petitioner s reply to the show-cause notice, if submitted on or before 11th September, 2024 along with website copy of this order. Revenue will consider the reply and pass order afresh. For the purpose, impugned order is set aside. Petition disposed off.
In the High Court of Orissa, the case involved petitioner Ms. Itishree Tripathy challenging an order dated June 24, 2022. The petitioner sought an opportunity for a hearing after being permitted to file a reply to a show-cause notice dated August 16, 2021, which she could not file earlier due to COVID-19 and other reasons. The revenue, represented by Mr. Choudhury Satyajit Mishra, opposed the writ petition, arguing that the petitioner had not availed the effective, alternative statutory remedy within the prescribed period, and thus the petition was filed more than two years after the impugned order.
Ms. Tripathy highlighted that the impugned order was based on information from her client's income tax return for the financial year 2016-17, involving a sum of Rs. 94,96,605/- received for electrical works. She cited a notification from March 17, 2012, to argue that the taxable value of works contracts should exclude the value of transferred property in goods and taxes replaced by the Goods and Services Tax and allied Acts of 2017. The court, comprising Hon'ble Mr. Justice Arindam Sinha and Hon'ble Mr. Justice M.S. Sahoo, directed the revenue to accept the petitioner's reply to the show-cause notice if submitted by September 11, 2024, along with a copy of the order. The revenue was instructed to consider the reply and issue a new order, setting aside the impugned order. However, if the reply is not submitted as directed, the impugned order will be automatically restored. The writ petition was disposed of accordingly.
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