Article 226 writ interference declined where GST assessment showed hearing opportunities and no breach of natural justice.

Article 226 interference was declined against the GST assessment because the record showed the petitioner had been heard at the intimation stage, responded to the show cause notice, filed a written synopsis, and received a personal hearing. The Court found no material indicating that the petitioner's submissions were ignored or that principles of natural justice were breached. In those circumstances, discretionary writ jurisdiction was not warranted, and the petitioner was left to pursue the statutory remedy.

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Issues: Whether interference under Article 226 of the Constitution of India was warranted against the assessment order on the ground that the GST authorities had not acted in accordance with Section 5 of the Central Goods and Services Tax Act, 2017 and the cited press release, and whether principles of natural justice had been violated.

Analysis: The petitioner was given an opportunity at the intimation stage, replied to the show cause notice, submitted a written synopsis, and was also afforded a personal hearing. The record did not show that the petitioner's material submissions were ignored in the assessment. In these circumstances, the Court found no basis to invoke discretionary writ jurisdiction under Article 226 of the Constitution of India.

Conclusion: Interference was declined and the writ petition was dismissed, leaving the petitioner to pursue the statutory remedy.

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