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    <title>2022 (5) TMI 1192 - ORISSA HIGH COURT</title>
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    <description>An ex parte order on a stay application under Section 17(7) of the Odisha Entry Tax Act, 1999 was set aside because the petitioner was not afforded a reasonable opportunity of hearing. The High Court noted that the petitioner had participated on earlier dates and that the absence on the hearing date was explained by short notice and counsel&#039;s unavailability. Without examining the merits of the stay request or the underlying tax liability, the Court restored the revision case to the Commissioner of Sales Tax for fresh hearing and disposal in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=422932</link>
      <description>An ex parte order on a stay application under Section 17(7) of the Odisha Entry Tax Act, 1999 was set aside because the petitioner was not afforded a reasonable opportunity of hearing. The High Court noted that the petitioner had participated on earlier dates and that the absence on the hearing date was explained by short notice and counsel&#039;s unavailability. Without examining the merits of the stay request or the underlying tax liability, the Court restored the revision case to the Commissioner of Sales Tax for fresh hearing and disposal in accordance with law.</description>
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