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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, C.J., MURAHARI SRI RAMAN
Monte Carlo Limited, Gujurat – Appellant
Versus
Additional Commissioner of State Tax (Appeal), Central Zone-II, Odisha – Respondent
| Table of Content |
|---|
| 1. parties' arguments on judicial process. (Para 1 , 3 , 4) |
| 2. factual background of the case. (Para 2) |
| 3. court's observations on procedural compliance. (Para 5 , 6 , 7) |
| 4. conclusion on the merits and direction for appeal. (Para 8) |
ORDER :
MURAHARI SRI RAMAN, J.
1. The petitioner by way of filing this writ petition beseeches to exercise power of extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India with the following prayer(s):
“The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 2nd Opposite Party by way of passing the adjudication order passed without the opportunity of personal hearing in contravention of provisions of Section 75(4) of CGST/OGST Act, 2017 and in violation of principals of natural justice.
The petitioner, therefore, prays that your Lordships would be graciously pleased to admit this writ petition, call for the records, and after hearing the parties, allow the same, i
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