2024 (10) TMI 1100

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....matter is taken up by hybrid mode. 2. Heard Mr. C. Das, learned counsel appearing for the Petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The Petitioner has filed this writ petition seeking to quash the order dated 14.12.2023 passed by Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar under Section 73 of the CGST/OGST Act with....

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....or the Revenue contended that since the Petitioner 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....