Arati Behera Vs State Tax Officer
Date: July 26, 2023
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): B.R. SARANGI, MURAHARI SRI RAMAN
Subject Matter
Personal Hearing cannot be denied based on a mere “No” in GSTDRC-06
Summary
The case involves a writ petition filed by the petitioner seeking to quash an order passed by the opposite party under Section 73 of the Odisha Goods & Services Tax Act, 2017. The petitioner contended that the order was arbitrary and passed witho…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. This matter is taken up through hybrid mode. 2. Heard Mr. P.K. Harichandan, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 24.05.2023 passed by opposite party no.1 under Annexure­4 series and to direct the opposi…