Orissa High Court Remands GST Appellate Order Due to Uncertain Service of Hearing Notices

Background of the Dispute

The Orissa High Court recently examined whether an assessee was denied a fair hearing in appellate proceedings under the GST regime, leading to the setting aside of an Order‑in‑Appeal and remand of the matter for fresh consideration.

The case involved Epic Concessions 3 Private Limited Vs Commissioner, where the assessee, a construction company incorporated under the Companies Act and operating in Odisha, challenged an Order-in-Appeal dated 26.08.2025 passed by the Commissioner (Appeals), GST, Central Excise and Customs, Bhubaneswar.

The assessee is engaged in executing works contracts for both Government and non‑Government agencies within the State of Odisha. For this purpose, it holds registration under the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (collectively referred to as “the GST Act”), with GSTIN-21AAACL7617D1Z0 showing its principal place of business in Odisha.

An Order-in-Original dated 25.04.2024 had been passed under Section 73 of the GST Act relating to financial years 2018‑19, 2019‑20, and 2020‑21. Aggrieved, the assessee availed the statutory remedy of appeal under Section 107 of the GST Act on 23.07.2024. That appeal ultimately came to be decided by the impugned Order-in-Appeal dated 26.08.2025.

Assessee’s Grievance Before the High Court

Core Contention: Violation of Natural Justice

Counsel for the assessee argued that the appellate authority disposed of the appeal without ensuring actual service of any notice of personal hearing. The contention was that no communication regarding the hearing was received:

Not by physical post
Not by e‑mail
Not through the GST portal

The assessee asserted that the first time it came to know about the appellate decision was when the impugned Order-in-Appeal dated 26.08.2025 was received by e‑mail on 31.10.2025. Soon thereafter, the assessee approached the Orissa High Court under writ jurisdiction, challenging the order.

Allegation of Ex Parte Disposal

The assessee further submitted that:

The appeal had been decided ex parte;
It was never afforded a real and effective chance to contest the issues on merits;
Consequently, there was a serious breach of the principles of natural justice, particularly the right to be heard before an adverse order is passed.

On this basis, the assessee sought setting aside of the Order-in-Appeal and restoration of the appeal for fresh adjudication after proper notice and hearing.

Department’s Stand and Record Verification

Department’s Reliance on the Appellate Order

The learned Senior Standing Counsel appearing for the department referred to the recitals in the Order-in-Appeal.

Orissa High Court Remands GST Appeal Over Doubtful Service of Hearing Notices