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<h1>Tax Order Invalidated: Deputy Commissioner's Decision Overturned Due to Procedural Defects in Natural Justice Principles</h1> The HC of Orissa quashed a tax order by the Deputy Commissioner under the OGST Act due to lack of proper hearing. The court remanded the matter back to ... Quashing of ex-parte order for failure to afford opportunity of hearing - order under Section 73 of the OGST Act without hearing - remand for fresh hearing in accordance with law - application of audi alteram partem - consideration of ratio in earlier decisionQuashing of ex-parte order for failure to afford opportunity of hearing - order under Section 73 of the OGST Act without hearing - application of audi alteram partem - Validity of the order dated 14.11.2022 passed by the Deputy Commissioner under Section 73 of the OGST Act in the absence of an opportunity of personal hearing to the petitioner. - HELD THAT: - The Court found that the Deputy Commissioner passed the order dated 14.11.2022 without affording the petitioner any opportunity of personal hearing. Without expressing any opinion on the merits of the underlying tax liability, the writ court held that an order passed without hearing the affected party cannot be sustained in law. Pursuant to this defect, the impugned order was quashed and the matter was remitted to the same authority for rehearing afresh in accordance with law, directing that the petitioner be given an opportunity of hearing and that the authority shall take into consideration the ratio of this Court's earlier decision in Khani Khyatigrasta Gramya Committee (supra). [Paras 6]Impugned order dated 14.11.2022 quashed; matter remitted to the authority to rehear afresh after affording opportunity of hearing and applying the ratio of Khani Khyatigrasta Gramya Committee.Final Conclusion: Writ petition allowed to the extent that the order dated 14.11.2022 is quashed and the matter is remitted to the Deputy Commissioner for fresh hearing in accordance with law after affording the petitioner an opportunity of hearing and considering the cited earlier ratio. The High Court of Orissa quashed an order passed by the Deputy Commissioner of State Tax under the OGST Act for not granting the Petitioner an opportunity of hearing. The Court remanded the matter back to the authority for a fresh hearing in accordance with the law. The writ petition was disposed of accordingly.
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