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Goods and Service TaxArticle·24 August 2026

Orissa HC says Hearing cannot be a formality

By J the App

Executive Summary

Orissa High Court has set aside a ₹28.80 crore GST order after finding that the taxpayer had specifically sought a personal hearing, but the order was passed without one. 

The Court held that a reply to an SCN cannot be treated as a formality and remanded the matter for fresh adjudication after a proper opportunity of hearing.

Domain | Indirect Tax | GST | Section 74 | Natural Justice | Adjudication

The Position

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