Tag: Belated Reply

Where recovery proceeding was not initiated, belated reply was allowed

Citation:

Indera Motors vs. Commissioner of Commercial Taxes, CT and GST

High Court of Orissa

[2025] 170 taxmann.com 62 (Orissa)[17-12-2024]

Facts of the Case:

  1. Show Cause Notice dated 25th June 2024 was issued fore recovery of arrears of Interest. It stated that reply was due to be given on 9th July 2024, in a Personal Hearing.
  2. The Petitioner has appeared for the hearing and requested time to submit the reply.
  3. Further, the reply dated 11th November 2024, was received from the petitioner on 13th November 2024. Petitioner requests through the appeal, to consider their reply.
  4. It was held that since recovery proceeding has not yet been initiated, department is hereby directed to consider the reply dated 11.11.2024 and order be made informing the petitioner on his contentions in the reply. Till before such order is communicated to petitioner, recovery proceeding should not be initiated.