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TMI Blog2024 (9) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner submitted the documents, but without giving opportunity of hearing to the petitioner, even though the petitioner made a categorical request to grant opportunity of hearing, the impugned order was passed. As the opportunity of hearing has not been provided to the petitioner in spite of request made by him, applying the decision of Arati Behera [ 2023 (8) TMI 106 - ORISSA HIGH COURT ] qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed without affording opportunity of hearing to the petitioner and, as such, there is gross violation of the principles of natural justice. He further contended that despite request being made by the petitioner for personal hearing, the same was not extended to him. Therefore, the impugned order cannot be sustained in the eye of law and liable to be quashed. It is also contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted the documents, but without giving opportunity of hearing to the petitioner, even though the petitioner made a categorical request to grant opportunity of hearing, the impugned order was passed. According to him this matter is covered by the judgment of this Court in the case of Arati Behera v. State Tax Officer, CT GST, Keonjhar and others (W.P.(C) No. 23003 of 2023 decided on 27.07.2023). 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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