Pragati Construction vs Commissioner of C.T. & G.S.T.

In a legal case, the petitioner/assessee, who was experiencing health issues such as reeling of the head and imbalance of gait, was unable to respond to a show cause notice issued under section 73. Despite the petitioner’s medical condition, an assessment order was passed. The petitioner argued that this order should be set aside, contending that they should be given the opportunity to provide a response to the show cause notice.

The crux of the argument was based on the petitioner’s health condition, which hindered their ability to participate effectively in the assessment process. The contention was that this medical condition had prevented the petitioner from timely addressing the show cause notice, leading to an unfair assessment order being passed in their absence.

The legal remedy sought by the petitioner was for the existing assessment order to be set aside. Additionally, the petitioner requested an opportunity to submit a response to the show cause notice, after which a fresh assessment order should be passed. This approach aimed to rectify the perceived injustice resulting from the petitioner’s inability to participate in the assessment proceedings due to their medical condition.

The case highlighted the importance of providing individuals with a fair opportunity to present their case, especially when external factors, such as health conditions, impede their ability to engage in legal processes effectively. The petitioner sought a fair and just resolution, emphasizing the need for procedural considerations that take into account the unique circumstances surrounding the case.

2. The challenge in the present writ petition is to an orderdated 23.11.2023 of the Deputy Commissioner of State Tax, CT & GST, Bargarh Circle, Bargarh (Opposite Party No.2) under
Section 73 of the OGST Act, 2017 for the tax period 1st July, 2017 to 31st March, 2018. 

3. A perusal of the impugned order reveals that it was passed ex parte. In fact, the petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) dated 27.09.2023 issued to him preceding the above assessment order. 

4. In the petition, the Petitioner has explained how he was suffering from Reeling of Head & Imbalance of Gait problem for which he was receiving treatment. The medical certificate has also been enclosed.

5. Having heard learned counsel for the parties, this Court is of the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law.