Orissa HC Quashes Tax Liability Order, Citing Assessee’s Illness During Appeal Notice Period

It was regarded by the Orissa HC that the taxpayer was not in good condition and undergoing medical treatment during the notices for his plea was provided and as per that the order was quashed asking obligation for unpaid tax.

Considering a case by the Bench consisting of Justices Arindam Sinha and M.S. Sahoo where the taxpayer/applicant was unable to answer the notice for his plea because of health problems.

The taxpayer/applicant in the matter was unable to attend the scheduled hearings because of the ongoing medical treatment. Thereafter he was unable to prosecute the plea for the obligation of the unpaid tax because of his health problems.

Hence the plea of the taxpayer was disposed of via an order without furnishing him a chance of hearing. A petition was furnished by the taxpayer for the restoration of the plea and contesting the order passed via the appellate authority.

It was regarded by the court that the taxpayer was not well and was under certain medical treatment at the time when the notices for his appeal were provided.

The passed order of the appellate authority has been quashed by the bench asking for liability for unpaid tax, on the foundation that the taxpayer was within medical treatment and had been averted from prosecuting his appeal.

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The bench permitted the petition in the aforesaid view. Counsel for Petitioner/ Assessee: Z.M. Wallace Counsel for Respondent/ Department: S. Das and A. Kedia Case Title: M/s. Ganni Ajay Dora, Cuttack v. Chief Commissioner of CT and GST, Cuttack, and others Case Number: W.P.(C) No.22850 of 2024.