M/S. Sangram Keshari Lenka, Kendujhar vs. Chief Commissioner Of CT And GST, Odisha, Cuttack
Held
The Court quashed the impugned demand notice, finding a violation of natural justice due to the lack of a personal hearing date. The petitioner was granted two weeks to file a reply to the show cause notice.
Facts
The petitioner challenged a GST demand notice, arguing that the show cause notice failed to provide a date for personal hearing, violating natural justice principles. The petitioner also cited the pandemic as a reason for not filing a reply to the show cause notice.
Key Issues
Whether the show cause notice violated principles of natural justice by not providing a date for personal hearing. Whether the pandemic justified the delay in filing a reply.
Sections Cited
Section 74, Section 75
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.31867 of 2024
M/s. Sangram Keshari Lenka, Kendujhar …. Petitioner
Represented By Adv. – Ms. I. Tripathy, Advocate
-versus- Chief Commissioner of CT and GST, Odisha, Cuttack and another …. Opposite Parties
Represented By Adv. –
Mr. S. Das, ASC
CORAM:
THE HON'BLE MR. JUSTIC
The judgment continues below.
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