Personal Hearing Cannot be Denied Based on Mere “No” in GSTDRC-06: Orissa HC

Arati Behera Vs State Tax Officer (Orissa High Court)

Introduction: In the case of Arati Behera Vs State Tax Officer, the Orissa High Court made a key ruling regarding a taxpayer’s right to a personal hearing. The petitioner sought to quash an order passed by the opposite party under the Odisha Goods & Services Tax Act, 2017, claiming it was arbitrary, unreasonable, and contravened provisions of law.

Analysis: The Court considered whether the pet

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