Orissa High Court
M/S. Nilamadhaba Enterprises vs State Tax Officer on 6 December, 2023
Bench: B.R. Sarangi, Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.38598 of 2023
M/s. Nilamadhaba Enterprises ..... Petitioner
Mr. S.P. Dalai, Advocate
Vs.
State Tax officer, CT & GST ..... Opposite Parties
Circle, Keonjhar Circle,
Keonjhar & Another
Mr. Sunil Mishra, Standing Counsel
for CT & GST Organization
CORAM:
ACTING CHIEF JUSTICE DR. B.R. SARANGI
MR. JUSTICE MURAHARI SRI RAMAN
ORDER
06.12.2023
Order No. This matter is taken up through hybrid mode.
01.
2. Heard Mr. S.P. Dalai, learned counsel appearing for the
Petitioner and Mr. Sunil Mishra, learned Standing Counsel
appearing for the CT & GST Department-Opposite Parties.
3. The Petitioner has filed this writ petition seeking to quash
the order dated 21.06.2023 passed by Opposite Party No.1-State
Tax Officer, CT & GST Circle, Keonjhar Circle, Keonjhar under
Section 73 of the OGST Act without granting any opportunity of
personal hearing to the Petitioner and an ex-parte order has been
passed.
4. Mr. S.P. Dalai, learned counsel appearing for the Petitioner
vehemently contended that Opposite Party No.1-State Tax Officer,
CT & GST Circle, Keonjhar Circle, Keonjhar has passed the order
dated 21.06.2023 under Section 73 of the OGST Act without
giving any opportunity of hearing to the Petitioner. Therefore, the
Petitioner approached this Court by way of filing this writ petition.
He is further contended that the case of the Petitioner is fully
covered by the judgment of this Court in Khani Khyatigrasta
Gramya Committee v. The Commissioner of Commercial Tax &
GST and Another (in W.P.(C) No.27946 of 2023, disposed of on
09.11.2023).
5. Mr. Sunil Mishra, learned Standing Counsel appearing for
the Opposite Parties-Department contended that since the
Petitioner has not been given opportunity of hearing, the matter
has to be remanded to the authority concerned so that opportunity
of hearing can be given to the Petitioner in consonance with the
provision of law.
6. Considering the contentions raised by the learned counsel
appearing for the parties, but, however without expressing any
opinion on the merits of the case, since the State Tax officer while
passing the order dated 21.06.2023 has not been given opportunity
of hearing to the Petitioner, the said order cannot be sustained in
the eye of law. Accordingly, the order dated 21.06.2023 is liable
to be quashed and is hereby quashed. Therefore, this Court remits
back to the very same authority to rehear the matter afresh in
accordance with law after giving opportunity of hearing to the
Petitioner taking into consideration the ratio decided by this Court
in Khani Khyatigrasta Gramya Committee (supra).
7. With the above observation, the writ petition stands
disposed of.
(DR. B.R. SARANGI)
ACTING CHIEF JUSTICE
Laxmikant
Signed by: LAXMIKANT MOHAPATRA (M.S. RAMAN)
Designation: SENIOR STENOGRAPHER
Reason: Authentication JUDGE
Location: HIGH COURT OF ORISSA, CUTTACK
Date: 06-Dec-2023 17:03:34
