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    <title>2023 (8) TMI 733 - ORISSA HIGH COURT</title>
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    <description>HC quashed an assessment order under OGST Act due to procedural irregularities. The court found the order invalid as it was passed without providing notice or hearing to the registered taxpayer. The HC set aside the order and directed the assessing officer to conduct fresh proceedings, ensuring the petitioner receives proper opportunity to present objections.</description>
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      <description>HC quashed an assessment order under OGST Act due to procedural irregularities. The court found the order invalid as it was passed without providing notice or hearing to the registered taxpayer. The HC set aside the order and directed the assessing officer to conduct fresh proceedings, ensuring the petitioner receives proper opportunity to present objections.</description>
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