The Orissa High Court set aside exparte order passed under section 73 of Orissa Goods and Service Tax (OGST) Act, 2017 made after filing a delayed reply to Show Cause Notice issued. The court decided as above as the assessee submitted some of the documents like GSTR 9 and GSTR 9C before the time prescribed.
M.P. Jay Jagannath, the petitioner submitted that the impugned is ex parte order made under section 73 of Odisha Goods and Services Tax Act, 2017. Impugned order was preceded by show cause notice dated 3rd July, 2023 relevant to tax period April, 2018 to March, 2019. Date of filing reply to the show cause was on 3rd August, 2023. His client was able to file the reply on 2nd November, 2023. As his client could not file the reply within time, impugned order was made ex parte.
The revenue submitted that the impugned order was duly made. No reply was filed to the notice within time. Petitioner went silent. The authority taking into consideration the audit report, passed the order.
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It appeared that the petitioner filed reply to the show cause by GST DRC-06 on 2nd November, 2023. Impugned order was made thereafter on 30th April, 2024. It does say that after petitioner was allowed time, he transmitted documents such as GSTR-9 and GSTR-9C but thereafter remained silent over the matter.
It was evident that the assessee submitted some documents within extended time and thereafter filed reply to the show cause notice, out of time but before making of impugned order. The facts and circumstances cause us to exercise our extraordinary power to interfere as petitioner appears to have exhibited some substance in wanting to present defence.
Considering the circumstance, the division bench of Justice Arindam Sinha And Justice M.S. Sahoo setr aside the impugned order and stated that the petitioner will communicate certified copy of the order to opposite party no.2 by 24th January, 2025 and obtain date of personal hearing.
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