2024 (10) TMI 1491 - HC - GST

Seeking to quash the order passed without granting any opportunity of personal hearing to the Petitioner and an ex-parte order has been passed - 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 State Tax officer while passing the order dated 26.04.2023 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 26.04.2023 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 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 . Petition disposed off.

Summary

The High Court quashed an order passed by the Deputy Commissioner of State Tax without giving the petitioner an opportunity of hearing. The matter is remanded back for a fresh hearing in accordance with the law. The writ petition is disposed of.