2024 (1) TMI 1360 - HC - GST

Violation of principles of natural justice - petitioner has not produced any record to substantiate his case - HELD THAT - This Court finds that though the petitioner had sought time for compliance of the notice he was not given opportunity of hearing. But the appellate authority i.e. Addl. Commissioner of State Tax (Appeal) Central Zone-II Odisha has mentioned in the order that in spite of sufficient opportunity being given the petitioner did not appear for which he has been constrained to pass the ex parte order on 16.01.2024 on the basis of the materials available on appeal record. But fact remains whether the State is interested to earn revenue for the State or adhering to technicalities the authority is keen to harass? Considering the interest of the State for augmentation of revenue this Court is of the opinion that the order dated 16.01.2024 passed by the appellate authority in Appeal No.AD210523001486L is liable to be quashed and is accordingly hereby quashed. Accordingly the matter is remitted to the appellate authority to reconsider afresh by giving opportunity of hearing to the petitioner. As such to short cut the time this Court fixes 12.02.2024 on which date the petitioner shall appear along with all the records and also reply before the appellate authority i.e. Addl. Commissioner of State Tax (Appeal) Central Zone-II Odisha so that the very same authority shall consider and pass appropriate order. The writ petition stands disposed of.

Summary

The High Court of Orissa quashed an order passed by the appellate authority in an appeal related to Goods and Service Tax, directing a reconsideration with opportunity for the petitioner to be heard. The court emphasized the importance of revenue augmentation for the State and set a deadline of 12.02.2024 for the petitioner to appear before the appellate authority with all relevant records. The writ petition was disposed of accordingly.