Reply filed late but before passing of GST Order: Orissa HC Allows Fresh Hearing 

M.P. Jay Jagannath Vs State Tax Officer (Orissa High Court)

In the case of M.P. Jay Jagannath vs. State Tax Officer before the Orissa High Court, the petitioner challenged an ex parte order dated April 30, 2024, passed under Section 73 of the Odisha Goods and Services Tax Act, 2017. The order was based on a show cause notice issued on July 3, 2023, for the tax period from April 2018 to March 2019. While the petitioner was required to submit a reply by August 3, 2023, the reply was filed late, on November 2, 2023. The petitioner sought the court’s intervention for

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