2024 (1) TMI 1370

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..... out assigning any reason - violation of principles of natural justice - HELD THAT:- Having heard learned counsel for the parties and after going through the records, but, however, without expressing any opinion on the merits of the case itself, it is directed that since the order passed by the authority under Section 73 of the Odisha GST Act, 2017 is appealable, the petitioner, if so advised, may .....

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..... -4. 4. Mr. S. Banarjee, learned Senior Counsel appearing along with Mr. S.R. Pati, learned counsel for the petitioner contended that the order impugned has been passed by the authority without assigning any reason. Therefore, the petitioner has approached this Court invoking extra-ordinary jurisdiction under Articles 226 and 227 of the Constitution of India. 5. Mr. Seshadev Das, learned Addl. Stan .....

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