2024 (10) TMI 1518 - HC - GST

Seeking to quash the order passed by the authority under Section 77 of the Orissa Value Added Tax Act 2004 - seeking to issue direction to the opposite parties to allow the petitioner to participate in the proceeding of the appeal which has been rejected without giving opportunity of hearing to it - principles of natural justice - HELD THAT - This Court finds that against the assessment order passed by the Assessing Officer the petitioner preferred appeal but however without complying the requirement of law by depositing 10% of the tax. In that view of the matter the order dated 28.12.2022 and 15.09.2023 passed by the authority under Section 16 of the Orissa Value Added Tax Act 2004 vide Annexure-2 4 is quashed and the matter is remitted back to the appellate authority to decide the appeal afresh by passing appropriate order in accordance with law after giving opportunity of hearing to the petitioner subject to its depositing of 10% of the tax demanded. Petition disposed off by way of remand.

Summary

The High Court of Orissa quashed the order passed by the authority under the Orissa Value Added Tax Act, 2004 and remitted the matter back to the appellate authority for fresh decision. The petitioner must deposit 10% of the tax demanded before the appeal can be heard.