Orissa HC set aside Exparte order u/s 73 of OGST Act made after Filing of Delayed Reply to SCN

The Orissa High Court has set aside an ex parte order under the Odisha Goods and Services Tax (OGST) Act. The order was made after the taxpayer filed a delayed reply to a show cause notice (SCN). The court found that the delay in filing the response did not justify an ex parte order, ruling that the taxpayer should have been given a proper hearing. This judgment emphasizes the importance of procedural fairness in GST cases and highlights the need for timely responses. It also serves as a reminder to tax authorities to follow due process and ensure that taxpayers have a fair opportunity to present their case.