Facts of the Case

Maa Mangala Construction Pvt. Ltd. challenged an ex parte order of assessment dated 17.03.2022 passed under Section 73 of the Odisha GST Act, 2017 read with Rule 142 of the OGST Rules, 2017, for the tax period 2019-2020, and sought a direction to the Commissioner of Commercial Tax & GST to dispose of its pending rectification application (filed 01.08.2023) within a stipulated period, after giving it an opportunity of hearing.

Issues Involved

  1. Whether the respondent authority should be directed to decide the petitioner's pending rectification application within a fixed time frame.

Petitioner's Arguments

  • The petitioner had made a representation/application to the respondent highlighting its grievance regarding the ex parte assessment order and sought a time-bound direction for it to be considered.

Respondent's Arguments

  • The Standing Counsel for the Revenue had no objection to the request that the pending representation be considered within a stipulated time.

Court Order / Findings

  • As agreed by both counsel, the Court, without expressing any opinion on the merits of the case, disposed of the writ petition directing the respondent to consider the petitioner's representation and pass an appropriate order in accordance with law within three months from production of a certified copy of the order.

Important Clarification

This order expressly avoids any finding on the correctness of the ex parte assessment order under Section 73 of the OGST Act — it only ensures that the petitioner's rectification application, once filed, will actually be considered and decided within a fixed period. Whether the assessment stands, is modified, or is set aside will depend entirely on the outcome of that rectification proceeding.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017, Section 73
  • Odisha Goods and Services Tax Rules, 2017, Rule 142
  • Constitution of India, Article 226

Decision – In Favour of

Disposed of without a decision on merits — the Court expressly declined to express any opinion on the merits of the underlying assessment, directing only that the rectification application be decided within three months.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No. 26090 of 2023
  • Coram: Dr Justice B.R. Sarangi and Justice Murahari Sri Raman
  • Date of Order: 29.08.2023

Link to Download the Order

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