Delayed writ challenge to GST demand order failed, with the court refusing interference or relief for alleged lack of notice

A writ challenge to a GST demand order was found not fit for interference at the admission stage because the petition was filed after a long delay. The Court also declined to entertain the plea that the impugned order should be quashed for want of notice or hearing in the present proceedings. The challenge to the order was rejected and the writ petition dismissed.

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Issues: Whether the writ petition challenging the GST demand order could be entertained after a long delay, and whether the impugned order was liable to be interfered with on the ground of want of notice or hearing.

Analysis: The petition was filed long after the assessment order. In view of the delay in approaching the Court, there was no scope for interference with the impugned order at the admission stage. The request to quash the order on the ground of absence of notice or hearing was not entertained as a basis for relief in the present proceedings.

Conclusion: The challenge to the impugned order was rejected and the writ petition was dismissed.

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