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    <title>2025 (7) TMI 798 - ORISSA HIGH COURT</title>
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    <description>The HC set aside the Deputy Commissioner&#039;s order dated 21.12.2023 under Section 73 of Chapter-V of the Finance Act, 1994 for FY 2015-16 due to violation of natural justice principles. The department failed to serve notice to the petitioner and admitted having no material to justify such service. The court found the order unsustainable and remanded the matter to the authority for fresh adjudication with proper opportunity of hearing. The writ petition was disposed of accordingly.</description>
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      <title>2025 (7) TMI 798 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774730</link>
      <description>The HC set aside the Deputy Commissioner&#039;s order dated 21.12.2023 under Section 73 of Chapter-V of the Finance Act, 1994 for FY 2015-16 due to violation of natural justice principles. The department failed to serve notice to the petitioner and admitted having no material to justify such service. The court found the order unsustainable and remanded the matter to the authority for fresh adjudication with proper opportunity of hearing. The writ petition was disposed of accordingly.</description>
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