SCN serving failure: Orissa HC Sets aside GST Order & Directs Fresh Hearing

Krishna Motors Vs Deputy Commissioner (Orissa High Court) In a recent landmark decision, the Orissa High Court addressed a significant issue concerning tax assessments under the Finance Act, 1994. The court set aside an ex parte tax assessment order issued against Krishna Motors by the Assistant Commissioner of GST & Central Excise, Jharsuguda Division. Background of the Case The case revolved around an assessment order dated March 24, 2023, which was issued against Krishna Motors under Sections 73(2), 75, and 77(1)(c)(ii) of the Finance Act, 1994. This assessment, including interest and p...