M/S Sarat Shradha Infrastructure PVT.LTD vs. The Chief Commissioner Of CT And GST , Odisha
Held
The Court held that a defect in the show cause notice, such as the absence of a personal hearing date, amounts to a violation of natural justice. The impugned demand notice was set aside.
Facts
The petitioner challenged a demand notice issued under Section 74 of the Odisha Goods and Services Tax Act, 2017. The petitioner argued that the show cause notice lacked a specific date for personal hearing, violating principles of natural justice.
Key Issues
Whether the omission of a personal hearing date in the show cause notice violates principles of natural justice and vitiates the demand notice.
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.29570 of 2024
M/s. Sarat Shradha Infrastructure Pvt. Ltd., Bhubaneswar …. Petitioner
Represented By Adv. – Ms. I. Tripathy, Advocate
-versus- The Chief Commissioner of CT and GST, Odisha and others …. Opposite Parties
Represented By Adv. –
Mr. S. Das, ASC
CORAM:
THE HON'BL
The judgment continues below.
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