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SHREE MAHABIR CORPORATION vs. CHIEF COMMISSIONER OF CT AND GST CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO

Pet. Counsel

R.p. Kar

Res. Counsel

S. Mishra

Petitioner / Applicant	SHREE MAHABIR CORPORATION
Respondent	CHIEF COMMISSIONER OF CT AND GST CUTTACK AND OTHERS
Court	Orissa High Court
State	Odisha
Date	Aug 6, 2024
Order No.	WP(C) No. 17023 of 2024
Citation	2024(8) TAXREPLY 11116
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ORDER
ORDER Mr. Kar, learned advocate appears on behalf of petitioner (assessee) and submits, show-cause notice dated 25th November, 2020 required, inter alia, his client to file reply thereto by 25th December, 2020. He demonstrates from disclosed reply dated 16th December, 2020, it was received by the office on 17th December, 2020. Yet, his client was not notified with date of personal hearing. All orders passed pursuant to said show-cause notice to be interfered with, to set them aside on having been made in violation of principle of natural justice. 2. He hands up order dated 23rd July, 2024 made by us in disposing of WP(C) no. 16864 of 2024 (Alfa City infra Private Limited, Bhubaneswar v. Chief Commissioner of CT and GST, Odisha, Cuttack and others) and submits, the writ petition is covered there by. 3. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and in fairness submits, date and time for personal hearing was not notified. The writ petition ....