Khani Khyatigrasta Gramya Committee Vs Commissioner of Commercial Tax & GST
Date: November 8, 2023
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): DR. B.R.SARANGI, MURAHARI SRI RAMAN
Subject Matter
Personal hearing is mandatory when an adverse decision is contemplated
Summary
The petitioner, Khani Khyatigrasta Gramya Committee, challenged an ex parte order dated January 31, 2023, issued under Section 73 of the CGST/OGST Act demanding payment of tax, interest, and penalty due to alleged discrepancies in the returns filed f…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT The petitioner, by way of this writ petition, seeks to quash the ex parte order dated 31.01.2023 under Annexure-1 passed under Section 73 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (CGST/OGST Act), by which it has been directed to pay the due amount of tax, interest and penalty within three mont…