In a recent case, the Orissa High Court allowed one chance to file a reply against the show cause notice ( SCN ) under the goods and service tax ( GST ) and the Exparte GST order.
M/s. Nirmal Enterprises, the petitioner challenged the order of the Assistant Commissioner, GST & Central Excise, Keonjhar Division, Keonjhar ( opposite party no.1 ) under Section 72 of the Finance Act, 1994 along with interest and penalty for the tax period 2015-16.
A perusal of the impugned order reveals that it was passed ex parte. The petitioner was unable to appear and did not even file a reply to the show cause notice ( SCN ) issued to him preceding the above assessment order.
The petitioner has explained how he was not served with any notice for which he was not able to file a reply to the show cause notice.
A division bench of Dr Justice B R Sarangi and Justice G Satapathy viewed 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 order to be passed in accordance with law.
While setting aside the impugned assessment order, the Court directed the petitioner will first file a reply to the SCN on or before 19.07.2024. and the matter will thereafter be taken up by opposite party no.1 on 22.07.2024,. It was further held that after hearing the petitioner, a fresh assessment order shall be passed within a period of two months thereafter.
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