https://www.taxtmi.com/caselaws?id=752350 The Allahabad HC held that alternative remedy under Section 107 does not bar writ petition under Article 226 when natural justice principles are violated. The court found that SCN failed to provide mandatory hearing details and Section 74(9) proceedings lacked personal hearing opportunity. Citing exceptions to alternative remedy rule, particularly violation of natural justice, the HC accepted the petition. The court distinguished between "opportunity of hearing" under Section 75(4) and personal hearing requirements, staying the impugned assessment orders pending final judgment while reserving decision on the substantive challenge. en-us Fri, 03 May 2024 00:00:00 +0530 Tue, 07 May 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752350 The Allahabad HC held that alternative remedy under Section 107 does not bar writ petition under Article 226 when natural justice principles are violated. The court found that SCN failed to provide mandatory hearing details and Section 74(9) proceedings lacked personal hearing opportunity. Citing exceptions to alternative remedy rule, particularly violation of natural justice, the HC accepted the petition. The court distinguished between "opportunity of hearing" under Section 75(4) and personal hearing requirements, staying the impugned assessment orders pending final judgment while reserving decision on the substantive challenge. Case-Laws GST Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752350