2024 (9) TMI 893

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..... D THAT:- Without expressing any opinion on the merits of the case, since the Central Tax officer while passing the orders dated 28.11.2023 and 15.12.2023 has not been given opportunity of hearing to the Petitioner, the said orders cannot be sustained in the eye of law. The petition is disposed off.
DR. JUSTICE B.R. SARANGI AND MR. JUSTICE G. SATAPATHY For the Petitioner: Ms. K.R. Choudhury, Ad .....

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..... approached this Court by way of filing this writ petition. He is further contended that the case of the Petitioner is fully covered by the judgment of this Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST and Another (in W.P.(C) No.27946 of 2023, disposed of on 09.11.2023). 5. Learned Counsel appearing for the Opposite Parties- Department contended that si .....

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