Orissa HC Sets Aside GST Assessment for Non-Serving of Form ASMT-10

OLA Fleet Technologies Private LimitedVs State of Odisha and another (Orissa High Court) The matter concerned a challenge to an Assessment Order dated February 21, 2025, passed by the Assistant Commissioner of State Tax, Bhubaneswar-II Circle, under Section 73 of the Central/Odisha Goods and Services Tax Act, 2017 (GST Act), for the tax periods from April 2020 to March 2021. The petitioner, OLA Fleet Technologies Private Limited, contested the order, arguing it was passed ex parte without proper service of statutory notices, leading to a violation of the principles of natural justice. Petitio...