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HEMANTA KUMAR SHARMA vs. PRINCIPAL COMMISSIONER & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO

Pet. Counsel

S.k. Mishra

Res. Counsel

T.k. Satapathy

Petitioner / Applicant	HEMANTA KUMAR SHARMA
Respondent	PRINCIPAL COMMISSIONER & OTHERS
Court	Orissa High Court
State	Odisha
Date	Dec 5, 2024
Order No.	W. P. (C) No. 26824 of 2024
Citation	2024(12) TAXREPLY 11946
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ORDER
ORDER 1. Mr. Mishra, learned advocate, appears on behalf of petitioner and submits, under challenge is order in original dated 28th December, 2023 pursuant to demand-cum-show cause notice dated 7th August, 2023 issued for recovery of interest and penalty. He submits, his client was hospitalized between 22nd April, 2023 to 6th June, 2023 and again between 15th October, 2023 to 17th March, 2024. The time in between he was seriously unwell. In that time the demand-cum-show cause notice was issued. His accountant, though appeared for personal hearing, could not properly represent his case before the authority. He seeks interference. 2. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of revenue and submits, petitioner not only was represented at personal hearing, he has also lost his right of appeal by efflux of time. He opposes the writ petition. 3. Sequence of events regarding petitioner’s hospitalization, issuance of demand-cum-show-cause n....