Case Details: Jogesh Kumar Dehury v. Additional CT & GST Officer - [2023] 151 taxmann.com 193 (Orissa)
Judiciary and Counsel Details
- B.R. Sarangi & M.S. Raman, JJ.
- A.K. Mohanty, Adv. for the Petitioner.
- Diganta Dash for the Respondent.
Facts of the Case
In this petition, the assessee had challenged the assessment order passed by the GST authority and contended that no notice was issued prior to passing of assessment order. It was also contended that Assessing Authority initiated proceeding for assessment under Section 63 of GST Act and passed assessment order by treating assessee as unregistered by assigning Temp Id.
High Court Held
The Honorable High Court noted that the assessee’s registration certificate was valid but the Assessing Authority passed assessment order by treating the assessee as unregistered. Moreover, the Authority did not assign any reason and order did not contain details of demand raised.
Therefore, it was held that the impugned order was not sustainable in eye of law since assessee was deprived of availing opportunity of hearing. The Court also directed the department to provide opportunity of hearing and directed the assessee to appear before the Assessing Authority.
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