2024 (10) TMI 1100 - HC - GST

Seeking to quash the order passed u/s 73 of the CGST/OGST Act without granting any opportunity of personal hearing to the Petitioner - violation of principles of natural justice - HELD THAT - Without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 14.12.2023 has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 14.12.2023 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very same authority to rehear the matter afresh in accordance with law after giving opportunity of hearing to the Petitioner. Petition disposed off by way of remand.

Summary

The High Court of Orissa quashed an order passed by the Assistant Commissioner under the CGST/OGST Act for not providing the Petitioner with a personal hearing. The matter is remanded back for a fresh hearing with the opportunity of a hearing for the Petitioner. The writ petition is disposed of accordingly.