Case Details: Pradeep Kumar Sahu Versus Chief Commissioner, GST, Central Excise and Customs, Bhubaneswar (2025) 29 Centax 354 (Ori.)
Judiciary and Counsel Details
- Arindam Sinha, ACJ. & M.S. Sahoo, J.
- Shri S.S. Padhy, Adv., for the Petitioner.
- Shri A. Kedia, Jr. Standing Counsel, for the Respondent.
Facts of the Case
The petitioner, engaged in the transportation of passengers, received an ex-parte order from the adjudicating authority, which imposed a demand for service tax. The petitioner argued that they were exempt from this demand under Notification dated 20-06-2012, Entry 23, which provides an exemption for passenger transport services. The petitioner further stated that they had not received the show cause notice or the impugned order and only became aware of the demand when recovery proceedings were initiated. In response, the petitioner filed a writ petition to Orissa High Court, seeking to set aside the ex-parte order, asserting that they were denied an opportunity to be heard.
High Court Held
The Hon’ble Orissa High Court held that the adjudicating authority had failed to consider the petitioner’s contentions, which amounted to a denial of a fair hearing and violated the principles of natural justice. The Court set aside the ex-parte order and remanded the matter to the adjudicating authority for fresh adjudication. The petitioner was directed to submit a certified copy of the Court’s order along with their contentions to the adjudicating authority within three weeks. If the petitioner failed to do so by the said time limit, the impugned order would automatically stand restored. The writ petition was disposed of with these directions.
