Natural justice and statutory appeal: writ relief declined where hearing opportunities were available and not availed, with appeal remedy preserved.

Personal hearing was fixed on multiple dates and several noticees participated, but the petitioner did not avail the opportunity; on that basis, no breach of natural justice was found. Because an efficacious statutory appeal was available under the CGST Act and the demand had already been deposited under protest, the writ court declined interference and relegated the petitioner to the appellate remedy. The issue of delay in uploading the order was left open to be raised before the appellate authority.

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Issues: Whether the writ petition was liable to be entertained on the ground of alleged denial of personal hearing and whether the petitioner should be relegated to the statutory appellate remedy.

Analysis: The adjudication record noted that personal hearings had been fixed on multiple dates and that several noticees participated, while the petitioner did not avail the opportunity. In these circumstances, the Court found no violation of principles of natural justice. As the petitioner had already deposited the demand amount under protest, the matter was considered appropriate for recourse to the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The question of delay in uploading the order was left open to be urged in appeal.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the appellate remedy.

Final Conclusion: The challenge was disposed of by directing the petitioner to pursue the statutory appeal, with liberty to raise the issue of delayed upload before the appellate authority.

Ratio Decidendi: Where an adjudication order is passed after opportunity of personal hearing has been afforded but not availed, and an efficacious statutory appeal is available, the writ court may decline interference and relegate the party to the appellate remedy.

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