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    <title>2024 (10) TMI 1588 - ORISSA HIGH COURT</title>
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    <description>An ex parte adjudication under Section 73 of the OGST Act was found unsustainable because the taxpayer was not given an opportunity of personal hearing. The court held that the absence of hearing vitiated the order, requiring the matter to be reheard by the same authority in accordance with law and with due regard to the cited precedent. The ex parte order was quashed and the dispute remitted for fresh consideration after granting a hearing.</description>
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      <description>An ex parte adjudication under Section 73 of the OGST Act was found unsustainable because the taxpayer was not given an opportunity of personal hearing. The court held that the absence of hearing vitiated the order, requiring the matter to be reheard by the same authority in accordance with law and with due regard to the cited precedent. The ex parte order was quashed and the dispute remitted for fresh consideration after granting a hearing.</description>
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