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ORISSA HIGH COURT
M/S MONTECARLO LIMITED GUJARAT – Appellant
Versus
THE ADDL COMMISSIONER OF STATE TAX (APPEAL) CENTRAL ZONE II CUTTACK – Respondent
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, 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 1st Opposite Party, by way of passing the Impugned Appeal Order passed in Form GST APL-04 vide Ref No.ZD2109250201601 dated 17.09.2025, as arbitrary, unconstitutional and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India;
And further be pleased to pass any other order/orders to quash the impugned actions of the 2nd Opposite Party by way of order passed in Form GST DRC 07 vide Ref No.ZD210424033515V dated 30.04.2024, without affording the petitioner with an opportunity of personal hearing, which is in violation of principles of natural justice, arbitrary, uncon
The Writ Court reaffirms the necessity to pursue statutory remedies provided under the GST Act before seeking divorce from these provisions, emphasizing compliance with appeal conditions.
The court ruled that failure to grant a personal hearing constitutes a violation of natural justice, but requires parties to exhaust alternative remedies provided under the statutory framework before....
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