In a recent case, the Orissa High Court quashed the order passed under section 74 of the Orissa Goods and Service Tax ( OGST ) Act,2017 without providing an opportunity of hearing.
M/s. Shrushti Infotech Private, the Petitioner –assessee has filed the writ petition seeking to quash the orders passed by Opposite Party No.1-State Tax Officer, Bhubaneswar-II Circle, Bhubaneswar under Section 74 of the OGST Act without granting any opportunity of personal hearing to the Petitioner and an order has been passed.
The counsel for the assessee vehemently contended that the GST Department had passed the orders under Section 74 of the OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached the Court by way of filing the writ petition
Further contended that the case of the assessee is fully covered by the judgment of this Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST and Another.
Counsel for the Revenue contended that since the Petitioner has not been given an opportunity of a hearing, the matter has to be remanded to the authority concerned so that opportunity of hearing can be given to the Petitioner in consonance with the provision of law.
The division bench comprising Justice Dr. B R Sarangi and Justice G Satapathy observed that the State Tax officer while passing the orders dated 02.11.2023 has not been given opportunity of hearing to the assessee, the said orders cannot be sustained in the eye of law.
The court quashed the order and remitted back to the very same authority to rehear the matter afresh under law after giving an opportunity of hearing to the Petitioner taking into consideration the ratio decided by the Court in Khani Khyatigrasta Gramya Committee.
Mr. R.P. Kar, Senior Counsel along with Mr. A.N. Ray, counsel appeared for the Petitioner and Mr. S. Mishra, Standing Counsel appeared for the Revenue.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
