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ARATI BEHERA vs. STATE TAX OFFICER
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
Pet. Counsel
P.k. Harichandan
Res. Counsel
Sunil Mishra

Petitioner / Applicant

ARATI BEHERA
Respondent STATE TAX OFFICER
Court Orissa High Court
State

Odisha

Date Jul 27, 2023
Order No.

W.P.(C) No. 23003 of 2023

Citation

2023(7) TAXREPLY 7673
Original Order
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ORDER

ORDER 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 Annexure- 4 series and to direct the opposite parties to give opportunity of hearing before passing the order under Section 73 of the Odisha Goods & Services Tax Act, 2017. 4. Mr. Harichandan, learned counsel for the petitioner contended that sub-section (4) of Section 75 makes it clear that whenever an assessee is chargeable with tax and penalty and makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. According to him, though the petitioner made an application under Rule 142 (4) of the OGST Rules, 2017 on 29.04.2023 under Annexure-3 seeking 30 days’ time for submission of reply against Notice in Form GST DRC-0....

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