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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the demand order issued under section 73 of the Odisha Goods and Services Tax Act, 2017 was liable to be quashed for want of a proper opportunity of hearing and compliance with natural justice.
Analysis: The show cause notice required the assessee to file a reply and indicated a personal hearing, but the hearing date was not properly specified. The omission was treated as a defect affecting procedural fairness. The revenue accepted that time could be granted to file a reply and that a personal hearing would be afforded if sought. In view of the defective notice and the need to preserve natural justice, the impugned demand could not stand.
Conclusion: The demand notice and resultant demand were set aside and quashed, and the assessee was granted time to file a reply with liberty to seek personal hearing.
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