GST Demand Quashed as Reply to SCN & Hearing Request Were Ignored

Janardan Panda Vs Commissioner (Orissa High Court) GST Orders Set Aside Because Personal Hearing Was Not Granted Despite Specific Request; Natural Justice Violated Because GST Authority Mechanically Passed Demand Order; Rectification Order Unsustainable Because It Was Passed Without Opportunity of Hearing. In this writ petition, the petitioner challenged an Order-in-Original dated 26 December 2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017, along with a rectification order dated 6 January 2026 passed under Section 161...