p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6534 of 2025 Surendra Rohidas …. Petitioner Represented By Adv. – Mr. S.S. Padhy, Advocate -versus- The Chief Commissioner, GST, Central Excise and Customs, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. A. Kedia, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO ORDER 10.03.2025 1. Mr. Padhy, learned advocate appears on behalf of petitioner and submits, impugned is order dated 22nd March, 2023 made by the adjudicating authority carrying demand of service tax. His client is exempt from paying it as it is engaged in providing services to Government authorities. The service stands exempted under notification dated 20th June, 2012. His client not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence he is before Court seeking interference. Order No. 01. p. 2 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 10th April, 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 Prasant Designation: PERSONAL ASSISTANT