Ex Parte GST Order: Orissa HC Allows Reply to SCN & directs Fresh order

Nirmal Enterprises Vs Assistant Commissioner GST and Central Excise (Orissa High Court) In the case of Nirmal Enterprises Vs Assistant Commissioner GST and Central Excise (Orissa High Court), the petitioner challenged an ex parte order dated 29.04.2024 issued by the Assistant Commissioner, GST & Central Excise, Keonjhar Division. The order, passed under Section 72 of the Finance Act, 1994, imposed tax, interest, and penalties for the tax period 2015-16. The petitioner contended that he was not served with the show cause notice (SCN) and, as a result, could not file a reply or appear before...