BharatTaxGST

M/S. Nilamadhaba Enterprises, Keonjhar vs. State Tax Officer, CT And GST Circle, Keonjhar

WP(C)/38598/2023HC OrissaGSTCNR ODHC01094719202306 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryRemanded

Held

The Court held that the order passed without providing an opportunity of hearing to the Petitioner is not sustainable in law. The order was quashed and the matter was remitted back to the authority for rehearing.

Facts

The Petitioner filed a writ petition challenging an order passed by the State Tax Officer under Section 73 of the OGST Act. The Petitioner contended that the order was passed ex-parte without granting an opportunity of personal hearing.

Key Issues

Whether an order passed under Section 73 of the OGST Act without granting an opportunity of hearing to the assessee is valid.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.38598 of 2023 M/s. Nilamadhaba Enterprises ….. Petitioner Mr. S.P. Dalai, Advocate Vs. State Tax officer, CT & GST Circle, Keonjhar Circle, Keonjhar & Another ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for CT & GST Organization CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 06.12.2023 Order No.

01.

This matter is taken up through hybrid mode.

2.

Heard Mr. S.P. Dalai, learned counsel appearing for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department-Opposite Parties.

3.

The Petitioner has filed this writ petition seeking to quash the order dated 21.06.2023 passed by Opposite Party No.1-State Tax Officer, CT & GST Circle, Keonjhar Circle, Keonjhar under Section 73 of the OGST Act without granting any opportunity of personal hearing to the Petitioner and an ex-parte order has been passed.

4.

Mr. S.P. Dalai, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.1-State Tax Officer, CT & GST Circle, Keonjha

The judgment continues below.

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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.