2020 (1) TMI 931

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate- Sarada Prasanna Sarangi ,D.K .Das, P.K. Dash, D. Mahapatra, S. Siva, S. Sahud. K. Das, P.K. Dash, D. Mahapatra, S. Siva, S. Sahu, D.K. Das, P.K. Dash, D. Mahapatra, S. Siva, S. Sahu Seraj Yusha Heard Mr. Ashok Mohanty, learned Senior Advocate appearing for the petitioners and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Commercial Tax-State. According to M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m an opportunity of personal hearing, the impugned orders were passed on 09.12.2019 and 10.12.2019 vide Annexure-5 series, which are under challenge here. In this context, Mr. Mohanty, learned Senior Advocate draws the attention of this Court to subsections 4 & 5 of Section 75 of the OGST Act, 2017 for short 'the Act'. According to him, as per sub-section 5 of Section 75 of "the Act", if suffic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been a violation of statutory requirements and this vitiates the entire decision-making process. For these reasons, the impugned orders should be set aside. Mr. Mishra, learned Additional Standing Counsel, Commercial Taxes vehemently defends the impugned orders and submits that no illegality has been committed while passing the same. However, upon query, he does not dispute receipt of letter da....