2024 (5) TMI 249

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...., Advocate Opposite parties: Mr. S. Mishra, SC, CT & GST Organization ORDER This matter is taken up through hybrid mode. 2. Heard Ms. Itishree Tripathy, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department. 3. The sole grievance of the petitioner is that the order dated 31.01.2024 passed in Appeal No.AD2109230....

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....eby, the order dated 31.01.2024 passed in Appeal No. AD210923001387D by the appellate authority cannot be sustained in the eye of law. 5. Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department vehemently contended that though opportunity of hearing was given to the petitioner, he asked for time and, as such, he did not file any reply. It is contended that as per Section 1....

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.... did not appear, for which he has been constrained to pass the ex parte order on 31.01.2024 on the basis of the materials available on appeal record. But fact remains, whether the State is interested to earn revenue for the State or adhering to technicalities the authority is keen to harass? Considering the interest of the State for augmentation of revenue, this Court is of the opinion that the or....