Writ interference under GST declined where notice, hearing opportunity, and statutory appeal remedy were available.
An appealable GST assessment and penalty order was not interfered with in writ jurisdiction because show cause notices and notices for personal hearing had been issued, yet the taxpayer did not file a reply to the later notice or timely place its defence before the authority. In these circumstances, the grievance of denial of hearing did not justify writ relief, particularly where the statutory appellate remedy remained available. The writ petition was therefore not entertained on merits, and the taxpayer was left to pursue the appeal within the time permitted by the Court.
Issues: Whether the impugned assessment and penalty order under the GST enactments warranted interference in writ jurisdiction in view of the grievance regarding personal hearing and the availability of an appellate remedy.
Analysis: The order was found to be an appealable order under the GST law. The record showed issuance of show cause notices and notices of personal hearing, while the petitioner did not file a reply to the later show cause notice and did not take timely steps to place its response or documents before the authority. In these circumstances, the grievance regarding denial of hearing did not justify writ interference, especially when the statutory appellate remedy remained available.
Conclusion: No interference was called for in writ jurisdiction and the impugned order was not set aside.
Final Conclusion: The writ petition was not entertained on merits, and the petitioner was left to pursue the statutory appeal within the time permitted by the Court.
Ratio Decidendi: Where an appealable GST order is preceded by notices of show cause and personal hearing, and the petitioner has not acted diligently to file a reply or place its defence, writ interference is not warranted and the statutory appellate remedy should ordinarily be pursued.
TaxTMI 
AI Drafter ✕
TaxTMI 
