2024 (10) TMI 1491

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....hrough hybrid mode. 2. Heard. 3. The Petitioner has filed this writ petition seeking to quash the order dated 26.04.2023 passed by Opposite Party No.2-Deputy Commissioner of State Tax CT & GST Tax, Mayurbhanj, Baripada, Odisha under Section 73 of the OGST Act without granting any opportunity of personal hearing to the Petitioner and an ex-parte order has been passed. 4. Learned counsel ap....

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....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 State Tax officer while passing the order dated 26.04.2023 has not been given opportunity of heari....