2024 (10) TMI 1588 - HC - GST

Violation of principles of natural justice - order u/s 73 of the OGST Act passed without granting any opportunity of personal hearing to the Petitioner - HELD THAT - Without expressing any opinion on the merits of the case, since the Deputy Commissioner of State Tax while passing the order dated 14.11.2022 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 14.11.2022 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 taking into consideration the ratio decided by this Court in KHANI KHYATIGRASTA GRAMYA COMMITTEE VERSUS THE COMMISSIONER OF COMMERCIAL TAX GST AND ANOTHER 2023 (11) TMI 1220 - ORISSA HIGH COURT . The writ petition stands disposed of by way of remand.

Summary

The High Court of Orissa quashed an order passed by the Deputy Commissioner of State Tax under the OGST Act for not granting the Petitioner an opportunity of hearing. The Court remanded the matter back to the authority for a fresh hearing in accordance with the law. The writ petition was disposed of accordingly.