https://www.taxtmi.com/caselaws?id=775115 An ex parte assessment under section 73 of the Odisha GST Act was challenged on the basis that the taxpayer had filed a reply before the order, though after the stipulated time, and had already furnished documents including GSTR-9 and GSTR-9C. The court considered that the taxpayer had a sufficient basis to seek an opportunity to present the defence and, in exercise of writ jurisdiction, interfered to secure fair hearing. The impugned order was set aside and the taxpayer was given an opportunity of personal hearing on communication of the order within the stipulated time. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775115 An ex parte assessment under section 73 of the Odisha GST Act was challenged on the basis that the taxpayer had filed a reply before the order, though after the stipulated time, and had already furnished documents including GSTR-9 and GSTR-9C. The court considered that the taxpayer had a sufficient basis to seek an opportunity to present the defence and, in exercise of writ jurisdiction, interfered to secure fair hearing. The impugned order was set aside and the taxpayer was given an opportunity of personal hearing on communication of the order within the stipulated time. Case-Laws GST Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775115