Orissa HC Quashes GST Orders for Denial of Hearing to Petitioner

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

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