Facts of the Case

Sk. Sajid Hossain challenged an order dated 19.08.2023 passed by the Additional State Tax Officer, CT & GST Circle, Bhadrak. His counsel submitted that a show-cause reply had already been filed by the petitioner pursuant to a show-cause notice issued in Form DRC-01 dated 11.05.2023, and sought a direction that this reply be considered within a stipulated time.

Issues Involved

  1. Whether the respondent authority should be directed to consider the petitioner's already-filed show-cause reply within a fixed time frame.

Petitioner's Arguments

  • The petitioner had already filed a show-cause reply to the DRC-01 notice, and a time-bound direction for its consideration was sought.

Respondent's Arguments

  • The Standing Counsel for the Revenue had no objection to the reply being 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 show-cause reply 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 does not adjudicate the correctness of the impugned order dated 19.08.2023 or the merits of the underlying tax dispute — it only ensures a time-bound consideration of the petitioner's reply that had already been filed. The final outcome depends entirely on how the authority decides that reply.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017
  • Constitution of India, Article 226

Decision – In Favour of

Disposed of without a decision on merits — the Court expressly avoided any opinion on the merits, directing only a time-bound consideration of the pending reply.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No. 27839 of 2023
  • Coram: Dr Justice B.R. Sarangi and Justice Murahari Sri Raman
  • Date of Order: 01.09.2023

Link to Download the Order

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