https://www.taxtmi.com/caselaws?id=441127 An order under Section 73 of the Odisha GST Act was held unsustainable where the adjudicating authority passed it before the expiry of the time sought by the assessee and without ensuring a meaningful opportunity of hearing. A written request for extension of time to file a reply was sufficient; the absence of a specific request for personal hearing did not negate the request for time. The order was quashed and the matter remitted for fresh adjudication after affording the assessee an opportunity of hearing. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441127 An order under Section 73 of the Odisha GST Act was held unsustainable where the adjudicating authority passed it before the expiry of the time sought by the assessee and without ensuring a meaningful opportunity of hearing. A written request for extension of time to file a reply was sufficient; the absence of a specific request for personal hearing did not negate the request for time. The order was quashed and the matter remitted for fresh adjudication after affording the assessee an opportunity of hearing. Case-Laws GST Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441127