Alfa Cityinfra Private Limited Vs Chief Commissioner of CT and GST, Odisha, Cuttack and others (Orissa High Court)
Summary: In the case Alfa Cityinfra Private Limited v. Chief Commissioner of CT and GST, Odisha [W.P. No. 16864 of 2024, dated July 23, 2024], the Orissa High Court addressed a petition filed by Alfa Cityinfra Private Ltd. against a demand notice issued under Section 73 of the Odisha Goods and Services Tax Act, 2017. The demand notice, dated July 27, 2021, related to the financial year 2018-19 and directed the petitioner to file a reply and attend a personal hearing. However, the notice did not specify a date for the personal hearing, and the petitioner cited pandemic-related delays as the reason for not submitting a timely response. The main issue was whether the omission of the personal hearing date violated the principles of natural justice.
The court held that a defective Show Cause Notice (SCN), especially one omitting essential details like a personal hearing date, violates natural justice principles. The court quashed the demand notice and allowed the petitioner two weeks to file a reply, with the assurance of a personal hearing if requested. The case underscores the importance of ensuring that procedural requirements, including the opportunity for a hearing, are followed when issuing notices under GST laws.
