HC directed dept. to provide another opportunity to assessee on medical grounds to file reply & pass fresh order
THE Hon’ble ORISSA HIGH COURT in the case of PRAGATI CONSTRUCTION V/s COMMISSIONER OF C.T. AND G.S.T., decided on 21-12-2023
👉 Issue
✔️ Where petitioner/assessee, could not reply to show cause notice issued under section 73 due to suffering from medical condition, can they get any benefit?
👉 The Hon’ble High Court Judgement
✔️ Petitioner/assessee, a construction company, challenged an order passed by Deputy Commissioner of State Tax, CT & GST, under section 73 for tax period 1st July, 2017 to 31st March, 2018 – Petitioner was unable to appear and did not even file a reply to show cause notice (SCN) issued to him – Petitioner explained that he was suffering from ‘Reeling of Head & Imbalance of Gait’ problem for which he was receiving treatment – Medical certificate had also been enclosed
✔️ Petitioner was to be given one more chance to first reply to SCN and then appear before assessing authority – Accordingly, impugned assessment order was to be set aside petitioner was to be directed to first file a reply to SCN and assessing officer after hearing petitioner, was to pass a fresh assessment order within a period of two months thereafter Section 73 of Central Goods and Services Tax Act,2017
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