Facts of the Case

Bishnusen Kisan challenged an assessment order dated 05.07.2022 passed against him, and sought a further direction to Opposite Party No. 3 to give him an opportunity of hearing to represent his case in the proceeding.

Issues Involved

  1. Whether the writ court should examine the correctness of the GST assessment order, given that it was appealable before the statutory appellate authority.

Petitioner's Arguments

  • The assessment order dated 05.07.2022 should be set aside, and the petitioner sought an opportunity to be heard and represent his case.

Respondent's Arguments

  • The order passed by the authority was an appealable order, and the petitioner ought to pursue the statutory appellate remedy rather than the writ petition.

Court Order / Findings

  • In view of the Revenue's submission that the order was appealable, the Court disposed of the writ petition, granting the petitioner liberty to approach the appellate authority by preferring an appropriate application in accordance with law.

Important Clarification

The Court made no observations on whether the assessment order was correct or whether the petitioner deserved a fresh hearing — the matter was left entirely to be examined by the statutory appellate authority under the GST appeal framework, if the petitioner chooses to pursue it.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 — provisions on assessment and appeal (Section 107)
  • Article 226 of the Constitution of India — writ jurisdiction

Decision – In Favour of

Disposed of without a decision on merits — the petitioner was granted liberty to challenge the assessment order before the appellate authority.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No. 19693 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Justice M.S. Raman
  • Date of Order: 4 July 2023

Link to Download the Order

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