Orissa HC Quashes GST Order Passed u/s 74 of OGST Act without Providing Opportunity of Hearing

The Orissa High Court quashed a GST order under Section 74 of the OGST Act, citing denial of opportunity for a hearing. The court emphasized procedural fairness, highlighting that the taxpayer must be heard before such adverse orders are passed. This decision underscores the importance of due process in tax proceedings under GST law.