2025 (1) TMI 779

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....y , Advocate For the Opposite Parties : Mr. S. Das , ASC ORDER 1. Ms. Tripathy, learned advocates appear on behalf of petitioner. Ms. Tripathy submits, under challenge is demand notice dated 29th September, 2021 issued by the Sales Tax Officer pertaining to financial year 2018-19 issued under section 74 of Odisha Goods and Services Tax Act, 2017. She draws attention to show cause notice d....

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.... 3. Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. On query made Mr. Das in fairness submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given. 4. In view of aforesaid, impugned demand i....