Orissa High Court Sets Aside GST Order-in-Appeal Due to Doubtful Service of Hearing Notices — Epic Concessions 3 Pvt Ltd vs Commissioner

Background of the Case

In a significant ruling touching upon principles of natural justice in GST appellate proceedings, the Orissa High Court intervened in a matter where the service of hearing notices to an assessee remained unverifiable from departmental records. The case arose out of a writ petition filed by Epic Concessions 3 Private Limited, a construction company registered under the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017, which collectively provide the statutory framework referred to as "the GST Act" in these proceedings.

The assessee, engaged in executing works contracts for both governmental and non-governmental authorities within the State of Odisha, held GSTIN 21AAACL7617D1Z0 with its principal place of business situated in Odisha. The company had been incorporated under the Companies Act and was actively providing construction-related services across the state.

The Original Demand and Statutory Appeal

The controversy traces its origin to an Order-in-Original dated 25th April, 2024, passed under Section 73 of the GST Act, covering three financial years — 2018-19, 2019-20, and 2020-21. Aggrieved by the adjudicating authority's findings, the assessee filed a statutory appeal before the appellate authority under Section 107 of the GST Act on 23rd July, 2024.

Section 73 of the GST Act deals with determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for reasons other than fraud or willful misstatement. Section 107 provides the mechanism for filing an appeal against such orders before the designated appellate authority.

The appeal was eventually disposed of by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar through the Order-in-Appeal (OiA) dated 26th August, 2025, which became the subject matter of the writ petition before the High Court.

The Assessee's Grievance: No Notice, No Hearing

The primary contention raised on behalf of the assessee before the Orissa High Court was one of procedural impropriety and violation of natural justice. The assessee submitted that the appellate authority had proceeded to adjudicate the appeal and pass the Order-in-Appeal without ensuring that any proper notice of personal hearing had been served — whether through physical/postal mode, electronic mail, or the official GST portal.

Crucially, the assessee came to know of the impugned order only when it was received via e-mail on 31st October, 2025, following which the writ petition was promptly filed before the High Court.

The assessee's counsel argued that: