Non Service of SCN: Orissa HC set aside Ex Parte GST Order 

Ashok Kumar Rayet Vs Assistant Commissioner (Orissa High Court)

In Ashok Kumar Rayet vs. Assistant Commissioner, the Orissa High Court set aside the ex parte GST order dated 17.05.2024 issued by the Assistant Commissioner, GST & Central Excise, Cuttack-II Division. The petitioner challenged the order under Sections 73(1), 75, and 78 of the Finance Act, 1994, for the tax period 2014-15, claiming non-service of the show cause notice (SCN). The court observed that the petitioner did not appear or file a reply to the SCN due to not being served with the notice. The court concluded

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