Judicial Corner: Where petitioner was never served with Order-in-Original and it got a mere phone call from GST Official to discharge liability and, thus, it came to his knowledge that huge demand was raised against him rejecting ITC claim by way of an ex parte order, in view of fact that there was no allegation of suppression and petitioner did not have proper opportunity to substantiate his claim made in return vis-a-vis books of accounts, petitioner would be entitled to an opportunity before Assessing Authority matter was to be re-adjudicated (11.06.2025)

Judicial Corner:

Where petitioner was never served with Order-in-Original and it got a mere phone call from GST Official to discharge liability and, thus, it came to his knowledge that huge demand was raised against him rejecting ITC claim by way of an ex parte order, in view of fact that there was no allegation of suppression and petitioner did not have proper opportunity to substantiate his claim made in return vis-a-vis books of accounts, petitioner would be entitled to an opportunity before Assessing Authority matter was to be re-adjudicated

{Shree Jagannath Traders vs. Chief Commissioner GST & Central Excise [2025] 174 taxmann.com 677 (Orissa)}