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TMI Blog2024 (10) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - HELD THAT:- Without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 14.12.2023 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 14.12.2023 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed. 4. Mr. C. Das, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.2-Assistant Commissioner, CT GST, Circle-IV, Bhubaneswar has passed the order dated 14.12.2023 under Section 73 of the CGST/OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way of filing this writ petition. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 14.12.2023 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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