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of <h1>Sales Tax Demand Invalidated: Procedural Flaws in Show Cause Notice Render Tax Assessment Void Under GST Rules</h1> <h3>Alfa Cityinfra Private Limited Versus Chief Commissioner of CT and GST, Odisha, Cuttack and others.</h3> Alfa Cityinfra Private Limited Versus Chief Commissioner of CT and GST, Odisha, Cuttack and others. - TMI The High Court judgment in the case involved a demand notice issued by the Sales Tax Officer under the Odisha Goods and Services Tax Act, 2017 for the financial year 2018-19. The Court found a violation of principles of natural justice due to lack of clarity on the date for personal hearing in the show cause notice. The impugned demand was set aside and quashed, allowing the petitioner two weeks to file a reply with the option to request a personal hearing. The writ petition was disposed of.
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