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ZAREEN HASAN, CUTTACK vs. ASSISTANT COMMISSIONER AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Z. M. Wallace
Res. Counsel
A. Kedia

Petitioner / Applicant

ZAREEN HASAN, CUTTACK
Respondent ASSISTANT COMMISSIONER AND ANOTHER
Court Orissa High Court
State

Odisha

Date Nov 14, 2024
Order No.

W. P. ( C ) No. 27598 of 2024

Citation

2024(11) TAXREPLY 11801
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ORDER

ORDER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order dated 30th May, 2024 made by the adjudicating authority carrying demand of service tax. Her client is exempt from paying it as she is engaged in construction of single residential units. The service stands exempted under notification dated 20th June, 2012, by clause (b) under entry 14. Her client not having received the show cause notice nor impugned order, came to know of it on intimation of recovery proceeding. Hence, she is before Court seeking interference. 2. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, since the order was made ex parte, the contention could not be considered. He adds, the order is appealable. We are inclined to and admit the writ petition because a contention not considered amounts to denial of hearing. 3. Impugned order is set aside and quashed on the matter of adjudication, restored to the author....

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