M/S. Shrushti Infotech Private vs State Tax Officer
2024 Latest Caselaw 10442 Ori

Orissa High Court

M/S. Shrushti Infotech Private vs State Tax Officer on 24 June, 2024

Bench: B.R. Sarangi, G. Satapathy

             IN THE HIGH COURT OF ORISSA AT CUTTACK
                           W.P.(C) No.13881 of 2024

M/s. Shrushti Infotech Private        .....                                    Petitioner
Limited, Hyderabad
                                             Mr. R.P. Kar, Sr. Advocate along with
                                                           Mr. A.N. Ray, Advocate
                                      Vs.
State Tax Officer, Bhubaneswar-II     .....                             Opposite Parties
Circle, Bhubaneswar and another
                                                      Mr. S. Mishra, SC for Revenue
              CORAM:
                 DR. JUSTICE B.R. SARANGI
                 MR. JUSTICE G. SATAPATHY

                                             ORDER

24.06.2024

Order No. This matter is taken up by hybrid mode.

02.

2. Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. A.N. Ray, learned counsel appearing for the Petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the Revenue.

3. The Petitioner has filed this writ petition seeking to quash the orders dated 02.11.2023 passed by Opposite Party No.1-State Tax Officer, Bhubaneswar-II Circle, Bhubaneswar under Section 74 of the OGST Act without granting any opportunity of personal hearing to the Petitioner and an order has been passed.

4. Mr. R.P. Kar, learned Senior Counsel along with Mr. A.N. Ray, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.1-State Tax Officer, Bhubaneswar-II Circle, Bhubaneswar has passed the orders dated 02.11.2023 under Section 74 of the OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way of filing this writ petition. He is

further contended that the case of the Petitioner is fully covered by the judgment of this Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST and Another (in W.P.(C) No.27946 of 2023, disposed of on 09.11.2023).

5. Mr. S. Mishra, learned Standing Counsel appearing for the Revenue contended that since the Petitioner has not been given opportunity of hearing, the matter has to be remanded to the authority concerned so that opportunity of hearing can be given to the Petitioner in consonance with the provision of law.

6. Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the State Tax officer while passing the orders dated 02.11.2023 has not been given opportunity of hearing to the Petitioner, the said orders cannot be sustained in the eye of law. Accordingly, the orders dated 02.11.2023 are liable to be quashed and are hereby quashed. Therefore, this Court remits back to the very same authority to rehear the matter afresh in accordance with law after giving opportunity of hearing to the Petitioner taking into consideration the ratio decided by this Court in Khani Khyatigrasta Gramya Committee (supra).

7. With the above observation, the writ petition stands disposed of.

(DR. B.R. SARANGI) JUDGE

Designation: Sr. Stenographer (G. SATAPATHY)

Location: High Court of Orissa Subhasmita JUDGE Date: 27-Jun-2024 17:34:13