Shrushti Infotech Private Limited Vs State Tax Officer

Date: June 23, 2024

Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): B.R. SARANGI, G. SATAPATHY
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Subject Matter

Order quashed as the taxpayer was not given the opportunity of personal hearing

Personal HearingPrinciples of Natural Justice

Summary

The Petitioner filed a writ petition to challenge the orders issued on November 2, 2023, by the State Tax Officer, Bhubaneswar-II Circle, under Section 74 of the OGST Act. The crux of the challenge was that the Petitioner was denied a personal hearin…

  FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up by hybrid mode. 2. Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. N. Ray, learned counsel appearing for the Petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the Revenue. 3. The Petitioner has filed this writ petition seeking to quash the orders dated 02.11.2023 passed by Opposite Part…

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