Shrushti Infotech Private Limited Vs State Tax Officer (Orissa High Court)
In a recent ruling, the Orissa High Court addressed a pivotal case involving Shrushti Infotech Private Limited versus the State Tax Officer. The court’s decision centered on the legality of a GST order issued under Section 74 of the Odisha Goods and Services Tax (OGST) Act, highlighting procedural shortcomings.
The crux of the matter revolved around the issuance of orders on November 2, 2023, by the State Tax Officer, Bhubaneswar-II Circle, without affording Shrushti Infotech an opportunity for a personal hearing. Represented by Mr. R.P. Kar and Mr. A.N. Ray, the petitioner vehemently argued against the validity of these orders, citing a violation of procedural justice.
The High Court, through a hybrid hearing mode, heard arguments from both sides. Mr. S. Mishra, representing the Revenue, acknowledged the oversight in denying a hearing to the petitioner. Importantly, the court referenced its previous judgment in Khani Khyatigrasta Gramya Committee, reinforcing the importance of due process in such matters.
In its deliberation, the Orissa High Court refrained from delving into the substantive merits of the case but decisively ruled that the orders issued without granting a hearing were unsustainable in the eyes of the law. Consequently, the court quashed the orders dated November 2, 2023, and remanded the case to the State Tax Officer for a fresh hearing. This directive aligns with legal principles and ensures fairness in administrative proceedings under the OGST Act.
