M/S. Sangram Keshari Lenka, Kendujhar vs. Chief Commissioner Of CT And GST, Cuttack
Held
The Court held that a defect in the show cause notice, such as the omission of a personal hearing date, violates principles of natural justice. The impugned demand notice was therefore set aside.
Facts
The petitioner challenged a GST demand notice for the financial year 2018-19. The petitioner argued that the show cause notice failed to provide a date for personal hearing, violating principles of natural justice.
Key Issues
Whether the show cause notice violated principles of natural justice by not providing a date for personal hearing. Whether the omission to provide a personal hearing date invalidates the demand notice.
Sections Cited
Section 74, Section 75(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.31869 of 2024
M/s. Sangram Keshari Lenka, Kendujhar …. Petitioner
Represented By Adv. – Ms. I. Tripathy, Advocate
-versus- Chief Commissioner of CT and GST, Cuttack and another …. Opposite Parties
Represented By Adv. –
Mr. S. Das, ASC
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.