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BIJAY KUMAR MOHANTY vs. THE CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO

Pet. Counsel

R.p. Kar

Res. Counsel

Sunil Mishra

Petitioner / Applicant	BIJAY KUMAR MOHANTY
Respondent	THE CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
Court	Orissa High Court
State	Odisha
Date	Aug 8, 2024
Order No.	W. P. (C) No. 17594 of 2024
Citation	2024(8) TAXREPLY 11026
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ORDER
ORDER 1. Mr. Kar, learned senior advocates appear on behalf of petitioner and submits, under challenge is demand notice dated 30th April, 2024 issued by the State Tax Officer pertaining to financial year 2018-19 issued under section 73 of Odisha Goods and Services Tax Act, 2017. He draws attention to show cause notice dated 28th December, 2023 to point out, in it there was direction to file reply as well as for personal hearing on dates and times mentioned in the table. Referring to the table he demonstrates, only date of filing show cause was given. Date for personal hearing was not given. It amounted to violation of principles of natural justice. On query made he submits, reply to the show cause could not be submitted because petitioner is suffering old age ailments. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the show cause notice was issued pursuant to audit. It was presumed, on filing reply there may arise necessity o....