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    <title>2025 (2) TMI 995 - ORISSA HIGH COURT</title>
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    <description>Lack of notice in the proceeding was accepted as a valid ground to set aside the order in original and the consequential garnishee order. The Court also noted the petitioner&#039;s reliance on prior tax payment and, with no opposition from the revenue to restoration in view of the challan, granted consequential relief by quashing both orders and restoring the matter for fresh hearing. The petitioner was directed to communicate the certified copy and obtain a hearing date.</description>
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      <description>Lack of notice in the proceeding was accepted as a valid ground to set aside the order in original and the consequential garnishee order. The Court also noted the petitioner&#039;s reliance on prior tax payment and, with no opposition from the revenue to restoration in view of the challan, granted consequential relief by quashing both orders and restoring the matter for fresh hearing. The petitioner was directed to communicate the certified copy and obtain a hearing date.</description>
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