https://www.taxtmi.com/caselaws?id=428688 The HC dismissed the writ petition challenging the assessment cum penalty cum interest order, holding there was no violation of natural justice. The petitioner received show-cause and hearing notices and submitted objections disputing facts without requesting copies of seized material. The Court found the petitioner had knowledge of the seized slips and did not seek the material's supply, distinguishing the case from precedents requiring furnishing of enforcement reports. The HC noted it cannot re-examine factual disputes under Article 226 and emphasized the petitioner's right to appeal under Section 107 of the CGST Act, 2017. The petitioner was allowed to avail the statutory remedy, with the writ petition's pendency period to be set off for limitation purposes. Petition dismissed. en-us Mon, 26 Sep 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428688 The HC dismissed the writ petition challenging the assessment cum penalty cum interest order, holding there was no violation of natural justice. The petitioner received show-cause and hearing notices and submitted objections disputing facts without requesting copies of seized material. The Court found the petitioner had knowledge of the seized slips and did not seek the material's supply, distinguishing the case from precedents requiring furnishing of enforcement reports. The HC noted it cannot re-examine factual disputes under Article 226 and emphasized the petitioner's right to appeal under Section 107 of the CGST Act, 2017. The petitioner was allowed to avail the statutory remedy, with the writ petition's pendency period to be set off for limitation purposes. Petition dismissed. Case-Laws GST Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428688