2024 (9) TMI 1467

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..... the Opposite Parties: Mr. Sunil Mishra, Standing Counsel ORDER 1. Mr. Kar, learned senior advocates appear on behalf of petitioner and submits, under challenge is demand notice dated 30th April, 2024 issued by the State Tax Officer pertaining to financial year 2018-19 issued under section 73 of Odisha Goods and Services Tax Act, 2017. He draws attention to show cause notice dated 28th December, .....

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..... ion 75. 3. Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. On query made Mr. Mishra in fairness submits, time be extended for petitioner to file reply and thereafter in event personal hearing is sought, it will be given. 4. In view of aforesaid, impugned .....

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