IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.2268 of 2025 Pradeep Kumar Sahu …. Petitioner Represented By Adv. – Mr. S.S. Padhy, Advocate -versus- The Chief Commissioner, GST, Central Excise and Customs, Bhubaneswar Zone and another …. Opposite Parties Represented By Adv. – Mr. A. Kedia, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01. ORDER 28.01.2025 1. Mr. Padhy, learned advocate appears on behalf of petitioner and submits, impugned is order dated 27th May, 2022 made by the adjudicating authority carrying demand of service tax. His client is exempt from paying it as he is engaged in transportation of passengers. The service stands exempted under notification dated 20th June, 2012, under entry 23. His client not having received the show cause notice nor impugned order, came to know of it on intimation of recovery proceeding. Hence, he is before Court seeking interference. 2. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and submits, since the order was made ex parte, the contention could not be considered. He adds, the order is appealable. We are inclined to and admit the writ petition because a contention not considered amounts to denial of hearing. 3. Impugned order is set aside and quashed on the matter of adjudication, restored to the authority. Within three weeks from date petitioner must communicate certified copy of this order and his contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In event petitioner does not file his contention by 19th February, 2025 impugned order will stand automatically restored. 4. The writ petition is disposed of. Urgent certified copy. (Arindam Sinha) Acting Chief Justice (M.S. Sahoo) Judge Jyoti Designation: Jr. Stenographer