2024 (10) TMI 1111 - HC - GST

Seeking to quash the order - impugned order has been passed without giving any opportunity of hearing to the Petitioner - violation of principles of natural justice - HELD THAT - Considering the contentions raised by the learned counsel appearing for the parties but however without expressing any opinion on the merits of the case since the impugned order dated 04.04.2024 under Annexure-1 has been passed without giving opportunity of hearing to the Petitioner the said order cannot be sustained in the eye of law. Accordingly the order dated 04.04.2024 is liable to be quashed and is hereby quashed. This Court remits back the matter to the very same authority to rehear the same afresh - Petition disposed off by way of remand.

Summary

The High Court of Orissa quashed the order dated 04.04.2024 passed by the Assistant Commissioner, CGST & Central Excise Jajpur Division, Jajpur in a writ petition. The court remanded the matter back to the authority concerned for a fresh hearing, emphasizing the importance of providing the petitioner with an opportunity to be heard. The writ petition was disposed of accordingly.