Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]

In a recent case, the Orissa High Court quashed the order passed under section 73 of the Orissa Goods and Service Tax Act ( OGST ), 2017 which was passed without granting any opportunity for a hearing. The court remitted back the matter to the very same authority to rehear afresh under law after giving the opportunity of hearing to the Petitioner.

M/s. Rabindra Surgicals Pvt. Ltd., the Petitioner sought to quash the order 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. 

 C. Das, counsel appeared 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.

 A. Kedia, Junior Standing Counsel appeared for the Revenue contended that since the Petitioner has not been given the opportunity of 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. 

A division bench of Justice  B R Sarangi And Justice G Satapathy viewed that since the State Tax officer while passing the order has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law.

The Court quashed the order and remitted back the matter to the very same authority to rehear afresh under law after giving opportunity of hearing to the Petitioner.

To Read the full text of the Order CLICK HERE

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