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SERAJUDDIN AND CO. vs. UNION OF INDIA, STATE OF ODISHA, COMMISSIONER OF CT, ODISHA, STATE TAX OFFICER, CT AND GST CIRCLE, BARBIL
(Orissa High Court)

Hon'ble Judges:

BISWAJIT MOHANTY
B.P. ROUTRAY
Pet. Counsel
Ashok Mohanty
Res. Counsel
Sunil Mishra

Petitioner / Applicant

SERAJUDDIN AND CO.
Respondent UNION OF INDIA, STATE OF ODISHA, COMMISSIONER OF CT, ODISHA, STATE TAX OFFICER, CT AND GST CIRCLE, BARBIL
Court Orissa High Court
State

Odisha

Date Jan 9, 2020
Order No.

W.P.(C) No.386 of 2020

Citation

2020(1) TAXREPLY 1332
Original Order
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ORDER

Heard Mr. Ashok Mohanty, learned Senior Advocate appearing for the petitioners and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Commercial Tax-State. According to Mr. Mohanty, a show cause notice dated 04.11.2019 vide Annexure-3 was issued to the petitioners under Section 73 of the OGST Act, 2017 for non-payment of OGST/CGST for the period June, 2018 to December, 2018 making two things clear. First, that the reply has to be submitted to the show cause notice by 04.12.2019 and secondly if the petitioner No.1 wishes to be heard in person before the case is adjudicated, the same should be intimated in writing. Upon receipt of show cause notice, vide letter dated 03.12.2019 under Annexure-4, the petitioner No.1 prayed for four weeks time to file the reply and further on 04.12.2019 also vide Annexure-4, the petitioners intimated their wishes to be heard in person. However, without responding to the prayer of the petitioners for time and without giving them ....

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