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RAHUL SPARES PVT. LTD. vs. CHIEF COMMISSIONER OF CT & GST & OTHERS
(Orissa High Court)

Hon'ble Judges:

HARISH TANDON
B. P. ROUTRAY
Pet. Counsel
S.tiberwal
M. L. Agarwal
Res. Counsel
S.mishra
A.kedia

Petitioner / Applicant

RAHUL SPARES PVT. LTD.

Respondent CHIEF COMMISSIONER OF CT & GST & OTHERS
Court Orissa High Court
State

Odisha

Date Apr 8, 2025
Order No.

W. P. ( C ) No. 9373 of 2025

Citation

2025(4) TAXREPLY 13068
Original Order
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ORDER

ORDER 1. Heard Mr.Tiberwal, learned counsel for the Petitioner and Mr.Mishra, learned Senior Standing Counsel for the CT & GST as well as Mr.Kedia, learned Jr.Standing Counsel for Opposite Party No.3. 2. The ex-parte order passed by the Asst. Commissioner of State Tax, CT & GST Circle, Cuttack for the period 2017-18 under Section 73 of the OGST Act, 2017 together with Rule 142 of the OGST Rules is challenged in the instant writ petition on two counts; Firstly, that no reasonable opportunity of hearing was provided by the said authority; secondly, the order was not communicated to the Petitioner and therefore the challenge to the same before this Court could not be made within the reasonable time. 3. It is undeniable that the show-cause notice was issued upon the Petitioner, which was duly replied to and subsequently the authority having found the reply to be unsatisfactory passed the order. It is contended by the counsel for Department that, since the Petitioner ....

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