[Cites 3, Cited by 0]
Orissa High Court
M/S. Epic Concessions 3 Private vs The Commissioner on 26 March, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.3461 of 2026
M/s. Epic Concessions 3 Private .... Petitioner
Limited
Mr. Anup Narayan Mohanty, Advocate
-versus-
The Commissioner, CGST and .... Opposite Parties
Central Excise, Rourkela
Commissionerate and others
Mr. Bismay Ananda Prusty,
Senior Standing Counsel
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 26.03.2026
02. 1. Challenge in this writ petition is laid to an Order-in-Appeal (for
short "OiA") dated 26th August, 2025 passed by the Commissioner
(Appeals), GST, Central Excise and Customs, Bhubaneswar under
Annexure-6.
2. The present petitioner, being a Construction Company
incorporated under the Companies Act, is engaged in providing
services to various Government and Non-Government Authorities.
For the purpose of execution of works contract inside the State of
Odisha, it got registered under the Central Goods and Services Tax
Act, 2017 / Odisha Goods and Services Tax Act, 2017 (Collectively,
"the GST Act") bearing GSTIN-21AAACL7617D1Z0 disclosing its
principal place of business in the State of Odisha.
3. The Order-in-Original dated 25th April, 2024 passed under
Section 73 of the GST Act for the financial years 2018-19, 2019-20
and 2020-21 was challenged by way of statutory appeal under Section
107 of the GST Act on 23rd July, 2024, which came to be disposed of
by Order dated 26th August, 2025.
4. Sri Anup Narayan Mohanty, learned counsel appearing for the
petitioner submitted that without ensuring service of notice of
personal hearing either through physical mode or via e-mail or GSTIN
portal the authority has proceeded to dispose of the appeal causing
serious prejudice. However, on receipt of the impugned order dated
26th August, 2025 via e-mail on 31st October, 2025, the petitioner
approached this Court by way of filing the present writ petition.
4.1. It is contended that as the petitioner was deprived of placing his
case on merit and the appeal preferred by it got decided ex parte there
has been flagrant violation of principles of natural justice.
5. Sri Bismay Ananda Prusty, learned Senior Standing Counsel,
referring to the OiA submitted that the Authority appears to have
extended the opportunity of hearing on different dates, viz., 3rd
December, 2024, 20th December, 2024, 2nd April, 2025, 23rd April,
2025, 11th June, 2025 and 3rd July, 2025; nonetheless, the Authority
concerned remained bona fide that the notices so issued indicating
dates of hearing were served on the petitioner. On instruction, he
further submitted that certain intimations were issued to the petitioner
indicating the dates of hearing by speed post, but on verification of
record it could be noticed now that certain documents were returned
and one of such intimations is not traceable whether in fact the notice
was served on the petitioner. He fairly submitted that one opportunity
can be granted to the petitioner for hearing before the Appellate
Authority if the impugned order is set aside.
6. Heard learned counsel appearing for the Petitioner and learned
Senior Standing Counsel appearing for the Opposite Parties.
7. As it appears from paragraph-4.1 of the OiA that the petitioner
was extended opportunities of hearing with a conceived notion that
intimations regarding dates of hearing were served on the noticee.
8. Taking into considerations of the submission of the learned
Senior Standing Counsel that it could not be ascertained from the
record whether certain intimations were, in fact, served on the
petitioner, this Court, without delving much into such disputed
questions, feels it apposite to set aside the Order-in-Appeal dated 26th
August, 2025 passed by the Commissioner (Appeals), GST, Central
Excise and Customs, Bhubaneswar, and directed the appeal to be
restored to file. The matter is remitted to the appellate authority
concerned for fresh adjudication. The appellate authority concerned is
required to pass appropriate order after affording opportunity of
hearing on merit afresh.
9. Since the contention of the petitioner that it did not receive any
notice of hearing is acceded to, it is thus necessary to direct the
petitioner to appear before the appellate authority along with a copy of
this order on 9th April, 2026 to receive further instruction in the
matter. The appellate authority shall proceed to hear the appeal on the
same day or fix a suitable date for hearing of the appeal as per his
convenience. It is further directed that the appellate authority shall
conclude the hearing of appeal and pass reasoned order within a
period of three months from date of such appearance of the petitioner.
9.1. Needless to say that the petitioner shall cooperate with the
authority concerned and participate in the proceeding without seeking
unnecessary adjournments.
10. With the aforesaid observation and direction, this writ petition
stands disposed of. As a result of the disposal of the writ petition, all
pending Interlocutory Applications, if any, shall stand disposed of.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
MRS
Signed by: LAXMIKANT MOHAPATRA
Designation: SENIOR STENOGRAPHER
Reason: Authentication
Location: High Court of Orissa, Cuttack
Date: 30-Mar-2026 19:28:56
