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RABINDRA SURGICALS PVT. LTD. vs. CHIEF COMMISSIONER, CT & GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

C. Das

Res. Counsel

A. Kedia

Petitioner / Applicant	RABINDRA SURGICALS PVT. LTD.
Respondent	CHIEF COMMISSIONER, CT & GST, CUTTACK AND OTHERS
Court	Orissa High Court
State	Odisha
Date	Jul 1, 2024
Order No.	W. P. (C) No. 14801 of 2024
Citation	2024(7) TAXREPLY 11273
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ORDER
ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C. Das, learned counsel appearing for the Petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The Petitioner has filed this writ petition seeking to quash the order dated 14.12.2023 passed by Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar under Section 73 of the CGST/OGST Act without granting any opportunity of personal hearing to the Petitioner and an order has been passed. 4. Mr. C. Das, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar has passed the order dated 14.12.2023 under Section 73 of the CGST/OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way of filing this writ petition. He is further contended that the case of the Petitioner is fully covered by the ju....