M/s D. R. PATNAIK

Vs.

COMMISSIONER, GST & CENTRAL EXCISE, ROURKELA COMMISSIONERATE & ORS.

W.P.(C) No.14904 of 2025

HIGH COURT: Orrisa

DATED: 04.06.2025

       Citation: 2025 Taxo.online 1089

Court set aside order due to non consideration of reply to show cause notice as same amounts to violation of natural justice.

Demand – Penalty – Excess ITC – Petitioner filed detailed reply with supporting documents – Non consideration of reply filed – Violation of principle of natural justice – Department could not dispute filing of reply with documents – Relied on Samsung India Electronics Pvt Ltd v. Union of India (2024 Taxo.online 1052) for fresh adjudication – Alternative appellate remedy available – Court noted error apparent on record in assessment order

Held: Writ petition allowed – Order-in-Original and Summary Order set aside – Matter remitted for fresh adjudication – Petitioner to appear before adjudicating authority on 26.06.2025 – Authority to afford personal hearing and examine reply with documents before passing fresh order.

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