9911796707
TMI Blog2024 (10) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - HELD THAT:- Considering 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 26.04.2023 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 26.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 73 of the OGST Act without granting any opportunity of personal hearing to the Petitioner and an ex-parte order has been passed. 4. Learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.2- Deputy Commissioner of State Tax CT GST Tax, Mayurbhanj, Baripada, Odisha has passed the order dated 26.04.2023 under Section 73 of the OGST Act without giving any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing any opinion on the merits of the case, since the State Tax officer while passing the order dated 26.04.2023 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 26.04.2023 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very same authority to rehear the matter af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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