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SANGRAM KESHARI LENKA vs. CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
I. Tripathy
Res. Counsel
S. Das

Petitioner / Applicant

SANGRAM KESHARI LENKA
Respondent CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND ANOTHER
Court Orissa High Court
State

Odisha

Date Dec 20, 2024
Order No.

W. P. ( C ) No. 31867 of 2024

Citation

2024(12) TAXREPLY 12208
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ORDER

ORDER 1. Ms. Tripathy, learned advocates appear on behalf of petitioner. Ms. Tripathy submits, under challenge is demand notice dated 29th September, 2021 issued by the Sales Tax Officer pertaining to financial year 2018-19 issued under section 74 of Odisha Goods and Services Tax Act, 2017. She draws attention to show cause notice dated 31st March, 2021 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 she 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 she submits, reply to the show cause could not be submitted because of the pandemic. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and submits, a reminder was also given to file reply. It was presumed, on filing reply there may arise necessity of personal hearing, i....

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