Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing

The Orissa High Court has quashed an order issued under Section 73 of the Odisha Goods and Services Tax (OGST) Act due to the lack of an opportunity for a hearing. The petitioner challenged the order, arguing that it was passed without adhering to the principles of natural justice. The court emphasized the importance of providing a fair hearing before making any decision that affects the rights of individuals. This judgment underscores the necessity for authorities to follow due process and ensure that taxpayers are given a chance to present their case before any adverse orders are passed.