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M/S Shree Mahabir Corporation, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack

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WP(C)/17023/2024HC OrissaGSTCNR ODHC01049618202406 August 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.17023 of 2024 M/s. Shree Mahabir Corporation, Cuttack …. Petitioner Represented by Adv.- Mr. R.P. Kar, Advocate -versus- Chief Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented by Adv.- MR Mr. S. Mishra, Advocate (Standing Counsel) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA AND THE HON’BLE MR. JUSTICE M.S. SAHOO

ORDER 06.08.2024

1.

Mr. Kar, learned advocate appears on behalf of petitioner (assessee) and submits, show-cause notice dated 25th November, 2020 required, inter alia, his client to file reply thereto by 25th December, 2020. He demonstrates from disclosed reply dated 16th December, 2020, it was received by the office on 17th December, 2020. Yet, his client was not notified with date of personal hearing. All orders passed pursuant to said Order No. 04. show-cause notice to be interfered with, to set them aside on having been made in violation of principle of natural justice.

2.

He hands up order dated 23rd July, 2024 made by us in disposing of WP(C) no. 16864 of 2024 (Alfa Cityinfra Private Limited, Bhubaneswar v. Chief Commissioner of CT and GST, Odisha, Cuttack and others) and submits, the writ petition is covered thereby.

3.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and in fairness submits, date and time for personal hearing was not notified. The writ petition stands covered.

4.

The writ petition is disposed of as covered by said order dated 23rd July, 2024 (supra). Orders passed consequent to said show-cause notice are set aside and quashed. Petitioner be notified date of personal hearing, in the authority proceeding pursuant to the show cause notice dated 25th November, 2020. ( Arindam Sinha ) Judge

( M.S. Sahoo ) Judge

Prasant

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.