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URMILA AUTOMOBILES vs. THE COMMISSIONER OF (CT & GST) , ODISHA, CUTTACK AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

S.K. PANIGRAHI
G. SATAPATHY

Pet. Counsel

P.c. Nayak

Res. Counsel

Diganta Das

Petitioner / Applicant	URMILA AUTOMOBILES
Respondent	THE COMMISSIONER OF (CT & GST) , ODISHA, CUTTACK AND ANOTHER
Court	Orissa High Court
State	Odisha
Date	Sep 12, 2023
Order No.	W.P.(C) No. 28296 of 2023
Citation	2023(9) TAXREPLY 8030
Original Order
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ORDER
ORDER 1. This matter is taken up through hybrid arrangement. 2. The challenge in the present petition is to an order dated 18th April, 2023 of the Additional State Tax Officer CT & GST, Balasore Circle (Opposite Party No.2) under Section 73 of the CGST/OGST Act, 2017 for the tax period July, 2017 to March, 2018. 3. 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. 4. 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. 5. Having heard learned counsel for the parties, 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 ....