2024 (2) TMI 420 - HC - GST

Taxpayer Wins Challenge: Tax Order Overturned Due to Lack of Fair Hearing Opportunity

M/s. Kabita Rath Versus Chief Commissioner, C.T. & G.S.T., Odisha & Another

HC allowed the writ petition challenging a tax order, finding the State Tax Officer violated principles of natural justice by not providing the petitioner ... Principles of natural justice - ex-parte order - order passed without granting any opportunity of personal hearing to the Petitioner - HELD THAT:- Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 18.11.2023 has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 18.11.2023 is liable to be quashed and is hereby quashed. The writ petition is disposed off. The writ petition challenged an order dated 18.11.2023 passed under Section 73 of the OGST Act by Opposite Party No.2-State Tax Officer, CT & GST, alleging absence of any opportunity of personal hearing and that an ex-parte order was passed. Relying on the petitioner's contention that the matter is covered by this Court's decision in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST (W.P.(C) No. 27946 of 2023, disposed 09.11.2023), the Court observed that, without expressing any opinion on merits, since no hearing was afforded, 'the said order cannot be sustained in the eye of law.' The order dated 18.11.2023 was quashed and the matter remitted to the same authority to rehear the matter afresh in accordance with law after giving opportunity of hearing to the petitioner, taking into consideration the ratio in Khani Khyatigrasta Gramya Committee. The writ petition was disposed accordingly.