2024 (10) TMI 1588

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..... expressing any opinion on the merits of the case, since the Deputy Commissioner of State Tax while passing the order dated 14.11.2022 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 14.11.2022 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very same authority to .....

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..... ition seeking to quash the order dated 14.11.2022 passed by Opposite Party No.2-Deputy Commissioner of State Tax, CT GST Circle, Dhenkanal, CircleAngul under 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. Mr. J. Pattanaik, learned counsel appearing for the Petitioner vehemently contended that Opposite Part .....

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..... ortunity of hearing can be given to the Petitioner in consonance with the provision of law. 6. 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 Deputy Commissioner of State Tax while passing the order dated 14.11.2022 has not been given opportunity of hearing to the Petitioner, the .....

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