2024 (9) TMI 893

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....Parties: Mr. R. Chimanka, Sr. SC for GST, Central Excise and Customs ORDER This matter is taken up by hybrid mode. 2. Heard. 3. The Petitioner has filed this writ petition seeking to quash the order dated 28.11.2023 and consequential DRC-07 dated 15.12.2023 passed by Opposite Party No.3-Assistant Commissioner, Bhubaneswar, Odisha under Section 73 of the OGST Act without granting any op....

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....ioner has not been given opportunity of hearing, the matter has to be remanded to the authority concerned so that opportunity of hearing can be given to the Petitioner in consonance with the provision of law. 6. Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the Central Tax officer....