2024 (7) TMI 1527 - HC - GST

Challenge to demand notice u/s 73 of Odisha Goods and Services Tax Act, 2017 - date for personal hearing was not given - violation of principles of natural justice - HELD THAT - Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. On query made, respondent in fairness submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given. The impugned demand is set aside and quashed. Petitioner has two weeks from date to file reply to the show cause - petition disposed off.

Summary

The High Court judgment in the case involved a demand notice issued by the Sales Tax Officer under the Odisha Goods and Services Tax Act, 2017 for the financial year 2018-19. The Court found a violation of principles of natural justice due to lack of clarity on the date for personal hearing in the show cause notice. The impugned demand was set aside and quashed, allowing the petitioner two weeks to file a reply with the option to request a personal hearing. The writ petition was disposed of.