M/s. Chandan Patra, a GST-registered works contractor from Bhubaneswar, challenged an Order-in-Original passed under Section 74 of the CGST/OGST Act, 2017 demanding GST of Rs.8,83,021/- along with interest. The petitioner argued that the Order-in-Original dated 04.02.2026 was passed in gross violation of natural justice, as the adjudicating authority had itself granted time until 13.02.2026 to furnish additional documents, yet passed the order before that date. Further, the petitioner contended that the authority failed to consider the detailed reply filed on 27.01.2026 and incorrectly recorded that the petitioner had not participated in the proceedings. The Orissa High Court, hearing the matter finally at the admission stage with consent of both parties, examined whether the Order-in-Original could be sustained given the flagrant disregard of the principles of natural justice and non-consideration of the petitioner's reply during adjudication under Section 74 of the GST Act.