Orissa HC invalidates GST Demand Notice for Lack of Personal Hearing

Sarat Shradha Infrastructure Pvt. Ltd. Vs Chief Commissioner of CT and GST (Orissa High Court) Orissa High Court, in Sarat Shradha Infrastructure Pvt. Ltd. Vs Chief Commissioner of CT and GST, invalidated a GST demand notice issued under Section 74 of the Odisha Goods and Services Tax Act, 2017, for the financial year 2018-19. The demand notice dated February 17, 2021, failed to specify a date for a personal hearing, violating principles of natural justice. The petitioner highlighted this omission, arguing that the lack of a hearing date denied them the opportunity to present a defense. Additi...