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of <h1>Tax Authority's Show Cause Notice Invalidated for Procedural Defect, Ensuring Fair Hearing Rights Under Natural Justice Principles</h1> <h3>Bijay Kumar Mohanty Versus The Chief Commissioner of CT and GST, Cuttack and others</h3> HC upheld natural justice principles in tax dispute, finding the show cause notice defective due to lack of hearing date. The court set aside the demand ... Violation of principles of natural justice - Challenge to demand notice issued under the Odisha Goods and Services Tax Act, 2017 - HELD THAT:- Any defect in the show cause notice would cause violation of principles of natural justice. On query made, respondent submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given. The impugned demand is set aside and quashed. Petitioner has two weeks from date to file reply to the show cause. In event it does file reply, in it request may be made for personal hearing or separately thereafter. Petition disposed off. The High Court judgment in the case involved a demand notice issued under the Odisha Goods and Services Tax Act, 2017. The court found a violation of natural justice principles due to a missing date for personal hearing in the show cause notice. The demand was set aside, and the petitioner was given two weeks to file a reply with the option to request a personal hearing. The writ petition was disposed of.
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