Taxpayer's Challenge to GST Assessment Order Rejected Due to Lack of Procedural Irregularities Under Article 226

HC dismissed writ petition challenging GST assessment order. Petitioner failed to demonstrate procedural irregularities or violation of natural justice principles. Court held that statutory remedies remain available and no grounds existed for extraordinary writ jurisdiction under Article 226.

---

---

The High Court of Madras dismissed W.P.No.7096 of 2024, challenging an assessment order dated 29.12.2023 under the Central Goods and Services Tax Act 2017. The petitioner failed to show that the GST authorities did not follow the mandate of Section 5 of the CGST Act and principles of natural justice. The petitioner was given opportunities to contest the tax demand and provide submissions, so no grounds for Article 226 jurisdiction were established. The petitioner can pursue statutory remedies.

---