Writ interference with GST assessment declined where prior notices were issued, hearing was given, and statutory remedies remained available.

An assessment order under the CGST Act was not interfered with in writ jurisdiction because the notices and assessment period preceded cancellation of registration, and the assessee had been given a reasonable opportunity of hearing. The court held that the remaining objections concerned matters to be examined by the statutory authorities and not under Article 226. No ground was found for judicial interference with the assessment order, and the writ petition was dismissed without prejudice to the assessee's statutory remedies.

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Issues: Whether the assessment order under Section 74 of the Central Goods and Services Tax Act, 2017, could be interfered with in writ jurisdiction on the ground that the assessee's registration had been cancelled and that other objections should be examined by the statutory authorities.

Analysis: The assessment period and the notices preceding the order were prior to cancellation of registration. The petitioner was found to have been given a reasonable opportunity of being heard. The remaining objections were held to be matters for consideration by the statutory remedies rather than for interference under Article 226 of the Constitution of India.

Conclusion: No ground was made out for judicial interference with the assessment order, and the writ petition was dismissed without prejudice to the petitioner's statutory remedies.

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