Facts of the Case

The petitioner, Ratikanta Chhotaray, challenged an order dated 24.02.2022 passed against him by the Commissioner of CT & GST, Cuttack (opposite party no.2), and sought a direction to be granted a personal hearing to submit his reply to an earlier show-cause notice. The petitioner's counsel explained that although a hearing date of 09.06.2023 had been fixed pursuant to the show-cause notice, the petitioner could not appear on that date, and the authority proceeded to pass the impugned order without giving him a further opportunity — even though the time for compliance had otherwise been extended till 31.08.2023.

Issues Involved

  1. Whether the petitioner should be granted a fresh opportunity of personal hearing before the GST authority in relation to the show-cause notice, given that he had missed the earlier hearing date.

Petitioner's Arguments

  • The petitioner could not appear before the authority on 09.06.2023 due to unavoidable reasons, and the authority passed the impugned order without appreciating this difficulty.
  • Since the compliance timeline in the matter had already been extended till 31.08.2023, the petitioner should be granted an opportunity of hearing to submit his reply.

Respondent's Arguments

  • The Additional Standing Counsel for the Revenue stated that since the petitioner was willing to appear, he could be permitted to appear before the authority on 25.08.2023 to be given an opportunity of hearing.

Court Order / Findings

  • The Court did not examine the merits of the underlying GST demand or show-cause notice.
  • By consent, it disposed of the writ petition granting the petitioner liberty to appear before the authority on 25.08.2023.
  • The authority was directed to give the petitioner an opportunity of hearing on that date and thereafter pass an appropriate order in accordance with law, noting that the compliance timeline had already been extended till 31.08.2023.

Important Clarification

This order does not decide whether the original GST demand against the petitioner is correct — it only restores his right to be heard before the department finally decides the matter. Taxpayers who miss a hearing date for genuine reasons can, and often do, get one more opportunity from a court, but they still have to make out their full case on merits before the tax authority itself.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 — Sections 73/74 (show-cause notice and adjudication procedure) and the principles of natural justice applicable thereto.
  • Constitution of India, 1950 — Article 226, under which the writ petition was filed.

Decision – In Favour of

Disposed of without a decision on the merits of the GST demand — the petitioner obtained only a fresh, time-bound opportunity of personal hearing before the departmental authority.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No. 26650 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 22.08.2023

Link to Download the Order

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