https://www.taxtmi.com/caselaws?id=457771 Demand proceedings under the Odisha GST Act were quashed because the show cause notice did not properly afford an effective opportunity to reply and be heard. Although the notice called for a reply and referred to personal hearing, it did not specify the hearing date, and this was treated as a material procedural defect affecting fairness. The Court held that such a defective notice violates natural justice and cannot sustain the consequential demand. The assessee was granted two weeks to file a reply, with liberty to seek personal hearing in the reply or separately thereafter. en-us Tue, 23 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457771 Demand proceedings under the Odisha GST Act were quashed because the show cause notice did not properly afford an effective opportunity to reply and be heard. Although the notice called for a reply and referred to personal hearing, it did not specify the hearing date, and this was treated as a material procedural defect affecting fairness. The Court held that such a defective notice violates natural justice and cannot sustain the consequential demand. The assessee was granted two weeks to file a reply, with liberty to seek personal hearing in the reply or separately thereafter. Case-Laws GST Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457771