M/S.Rajlaxmi Constructions LTD., Cuttack vs. Union Of INDIA
Held
The Court found a flagrant violation of the principles of natural justice and a jurisdictional issue. The impugned order was set aside due to the lack of opportunity for a personal hearing and non-consideration of the petitioner's reply.
Facts
The petitioner challenged a Show Cause Notice and an Order-in-Original issued under the GST Act, alleging violation of natural justice and jurisdictional issues. The petitioner argued that the proceeding was initiated by one authority and completed by another of a lower rank without a proper hearing.
Key Issues
Whether the GST assessment order was passed in violation of principles of natural justice and jurisdictional competence?
Sections Cited
Section 74, Section 74(1), Section 74(9), Rule 142(5), Section 6(2), Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 14.08.2026 (Hybrid mode)
Heard Mr. Pranaya Kishore Harichandan, learned counsel appearing for the petitioner, Mr. Satyanarayan Pattnaik, learned Central Government Counsel appearing for opposite party No.1, Mr. Jayant Kumar Bal, learned Additional Government Advocate appearing for opposite party No.2 and Mr. Sunil Mishra, learned Standing Counsel appearing for opposite party Nos.3, 4 and 5. 2. Challenging Show Cause Notice in Form GST DRC-01
bearing Reference
The judgment continues below.
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