Orissa HC Quashes Section 73 GST Order for Lack of Hearing Opportunity

Rabindra Surgicals Pvt Ltd Vs Chief Commissioner (Orissa High Court)

In a significant judicial development, the Orissa High Court recently addressed a contentious issue involving procedural fairness under the Odisha Goods and Services Tax (OGST) Act.The matter pertained to an order issued by the Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar, under Section 73 of the CGST/OGST Act, dated 14th December 2023. The petitioner, Rabindra Surgicals Pvt Ltd, challenged this order primarily on the grounds that no opportunity for a personal hearing was provided before the order

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