Case Details: Urmila Automobiles v. Commissioner of (Central Tax & Goods and Services Tax) - [2023] 155 taxmann.com 32 (Orissa)
Judiciary and Counsel Details
- Dr S.K. Panigrahi & G. Satapathy, JJ.
- P.C. Nayak, Adv. for the Petitioner.
- Diganta Das for the Respondent.
Facts of the Case
In the present case, the department issued notice under Section 73 of CGST Act, 2017. The petitioner didn’t file reply to the notice and the department passed ex parte order. He filed writ petition and submitted that he was suffering from back ache disease for which he was receiving treatment and the medical certificate was enclosed.
High Court Held
The Honorable High Court noted that the ex-parte order was passed since petitioner was unable to file reply and appear for hearing due to adverse medical condition. The Court was of the view that the petitioner ought to be given one more chance to file reply and appear for hearing. Therefore, the Court held that the impugned order was set aside and matter was remanded to assessing authority for fresh decision.
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