IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.3926 of 2026 M/s.Prasant Kumar … Petitioner Mr.Madhab Lal Agarwal, Advocate -Versus- Assistant Commissioner, GST & Central Excise … Opposite Party Mr. Avinash Kedia, Junior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 12.02.2026 01. 1. Mr. Agarwal, learned advocate submits on behalf of petitioner that, the impugned order dated 10th July, 2024 has been made by the adjudicating authority carrying demand of service tax. But his client is exempted from paying it as it is exempted under notification dated 20th June, 2012. The petitioner not having received the impugned order, came to know of it on intimation of recovery proceeding. Hence he is before this Court seeking interference. 2. Mr. A. Kedia, learned Junior Standing Counsel appears on behalf of Revenue Authorities and submits that since the order was made ex parte, the contention could not be considered. He further adds that the order is appealable. 3. We are inclined to and admit the writ petition because non-consideration of the contention amounts to denial of hearing. 4. Thus the impugned order is set aside and the matter is restored to the authority. Within three weeks from date, the 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 the event petitioner does not file his contention by 6th March, 2026, the impugned order will stand automatically restored. 5. The writ petition is disposed of. (Harish Tandon) Chief Justice (M.S. Raman) Judge Aswini Designation: Personal Assistant (Secretary-in-charge) CUTTACK Signature Not Verified