GST: Revenue Order Under Section 73 Set Aside; Assessee Denied Hearing

Kabita Rath Vs Chief Commissioner, C.T. & G.S.T., Odisha & Another (Orissa High Court) Introduction: Kabita Rath, represented by counsel, contested an ex-parte order passed by Opposite Party No.2-State Tax Officer under Section 73 of the OGST Act in the Orissa High Court. The order, dated 18.11.2023, was challenged due to the absence of any opportunity for personal hearing granted to the petitioner. This article delves into the details of the case, arguments presented by both parties, and the subsequent judgment of the court. Detailed Analysis: The petitioner’s counsel argued veh...