2024 (10) TMI 1518

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..... w the petitioner to participate in the proceeding of the appeal, which has been rejected without giving opportunity of hearing to it - principles of natural justice - HELD THAT:- This Court finds that against the assessment order passed by the Assessing Officer, the petitioner preferred appeal, but, however, without complying the requirement of law by depositing 10% of the tax. In that view of the .....

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..... has filed this writ petition seeking to quash the order dated 28.12.2022 15.09.2023 passed by the authority under Section 77 of the Orissa Value Added Tax Act, 2004 vide Annexure 2 4 respectively and to issue direction to the opposite parties to allow the petitioner to participate in the proceeding of the appeal, which has been rejected without giving opportunity of hearing to it. 4. Ms. Kajal Sah .....

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..... of 10% of tax while preferring the appeal and, therefore, the appeal preferred by the petitioner was defective. Thereby, the authority is well justified in passing the order impugned, which does not warrant interference of this Court. 6. Having heard learned counsel for the parties and after going through the records, this Court finds that against the assessment order passed by the Assessing Offic .....

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