The court ruled that failure to grant a personal hearing constitutes a violation of natural justice, but requires parties to exhaust alternative remedies provided under the statutory framework before seeking writ relief.

ORDER :

MURAHARI SRI RAMAN, J.

1. The petitioner by way of filing this writ petition beseeches to exercise power of extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India with the following prayer(s):

“The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 2^nd Opposite Party by way of passing the adjudication order passed without the opportunity of personal hearing in contravention of provisions of Section 75(4) of CGST/OGST Act, 2017 and in violation of principals of natural justice.

The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 1^st Opposite Party by way of passing the Impugned Appeal Order passed in Form GST APL 04 vide Ref No.ZD211123017594W dated 21.11.2023, as arbitrary, unconstitutional and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India;

And further be pleased to pass any other order/orders to quash the impugned actions of the 1^st Opposite Party by way of Order vide Ref No.ZD210425019817H dated 30.04.2025 rejecting the application for rectification dated 16.12.2023 without providing the opportunity of personal hearing and without considering the submission of the Petitioner arbitrary, unconstitutional, unreasonable, contrary to Section 161 of the OGST/CGST Act, 2017 and violative of principles of natural justice;

And further be pleased to pass any other order/orders as may be deemed just and proper;

And for this act of kindness, the petitioner shall as in duty bound, ever pray.”

2. The petitioner, a private limited company, engaged in the business of works contract and is rendering construction works. Pursuant to the notice issued in Form GST ASMT-10, dated 24^th May, 2021 by the Deputy Commissioner of State Tax, CT & GST Circle, Keonjhar, Odisha-opposite party no.2, the petitioner has furnished reply in Form ASMT-11, dated 16^th August, 2021.

2.1. The opposite party no.2 further issued show-cause notice in Form GST DRC-01, dated 9^th September, 2022 contemplating demand of IGST with interest under Section 50 and impose penalty by instituting proceeding under Section 73 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 (collectively, “the GST Act”). Vide order dated 26^th October, 2022 in Form GST DRC-07 the authority has confirmed that the tax demand of Rs.70,96,023/- along with interest and penalty.

2.2. Being aggrieved by the order dated 26^th October, 2022 passed by opposite party no.2, on 25^th January, 2023 the petitioner preferred an appeal under Section 107 of the GST Act in Form GST APL-01 before the Additional Commissioner of State Tax (Appeal), State Division, Cuttack-opposite party no.1, which was admitted by the opposite party no.1 on 24^th April, 2023. Though the opposite party no.1 provided ample opportunities of hearing to the petitioner, none appeared before the authority concerned on 7^th November, 2023.

2.3. The opposite party no.1 vide order dated 21^st November, 2023 in Form GST APL-04 by upholding the Order-in-Original, dated 26^th October, 2022 passed by the opposite party no.2, confirmed the demand of Rs.70,96,023/- along with interest and penalty. Challenging said order, the petitioner filed an application o