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 petitioner was deprived of an opportunity for a personal hearing as required by law. The standing counsel for Revenue argued that the petitione...