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Whenever an assessee makes a request for granting an opportunity of hearing, the same should be given to him.

Demand — Without passing any order on the prayer of the petitioner for grant of time for filing reply to the show cause notice and permit him to be head personally, the respondent authorities passed the impugned orders. As per sub-section 5 of Section 75 of the OGST Act, 2017, if sufficient cause is shown for grant of time, the proper officer should grant time. Writ petition disposed of by quashing the impugned orders and remanding the matter back to the authority concerned to proceed with the matter strictly in accordance with law. — Serajuddin And Co. Vs. Union of India, State of Odisha, Commissioner of CT, Odisha, State Tax Officer, CT And GST Circle, Barbil [2020] 20 TAXLOK.COM 040 (Orissa)