9911796707
TMI Blog2024 (2) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 18.11.2023 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 18.11.2023 is liable to be quashed and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an ex-parte order has been passed. 4. Ms. Itishree Tripathy, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No. 2-State Tax Officer, CT GST, Cuttack-I City Circle, Cuttack has passed the order dated 18.11.2023 under Section 73 of the OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax officer while passing the order dated 18.11.2023 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 18.11.2023 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 hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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