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Gyana Ranjan Senapati vs. The Commnr. Of Commercial Taxes And GST, Odisha

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WP(C)/35664/2022HC OrissaGSTCNR ODHC01089857202222 August 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.35664 of 2022 Gyana Ranjan Senapati ….. Petitioner Mr. R.P. Kar, Sr. Advocate along with Mr. A.K. Dash, Advocate Vs. The Commissioner of Commercial Taxes & GST & Others ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for Department CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 22.08.2023 Order No.

03.

This matter is taken up through hybrid mode.

2.

It is pointed out by Mr. R.P. Kar, learned Senior Counsel appearing for the Petitioner that the order dated 08.07.2022 was passed by the Additional CT & GST Officer under Section 74, OGST Act, 2017 without any show cause notice being issued for hearing the Petitioner. This is despite the fact that the Petitioner filed reply on 24.01.2020, 08.02.2021 and 20.01.2022 to the notice issued on 27.12.2019 and intimation dated 01.02.2021. This fact is unable to be disputed by Mr. Sunil Mishra, learned Standing Counsel for the Department.

3.

In that view of the matter, while setting aside the order dated 08.07.2022, this Court directs that the Petitioner shall appear before the Additional CT and GST Officer, Bhubaneswar-I Circle, Bhubaneswar on 21.09.2023 at 11 AM and will be given a hearing. The consequential order shall be passed in accordance with law by the Additional CT & GST Officer within a period of three months thereafter by giving opportunity of hearing. If aggrieved by such decision, it will be open to the Petitioner to seek appropriate remedy in accordance with law.

4.

The writ petition is disposed of in the above terms.

Aswini

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN) JUDGE

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.