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2023 (8) TMI 733 - ORISSA HIGH COURTValidity of assessment under Section 63 of the OGST Act - authority did not assign any reason and the order does not contain details of demand raised - opportunity of hearing not provided - HELD THAT:- The Petitioner submitted that the Petitioner will not oppose to participate in the proceeding for assessment, if opportunity of hearing is given to him. The assessment order in Annexure-1 is set aside and the Petitioner may appear before the Assessing Officer on or before 31st May, 2023 and furnish objection, if any. The Assessing Officer shall proceed with the matter in accordance with law - petition disposed off.
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