https://www.taxtmi.com/caselaws?id=755806 Availability of an alternative efficacious statutory appeal under Section 107 of the CGST Act led the HC to decline writ jurisdiction under Article 226, leaving the petitioner to pursue appellate remedies without any opinion on the tax demand. The Court reiterated that a person facing a show cause or demand order is entitled to a reasonable opportunity of hearing, and directed that the appellate authority grant hearing either physically or by video conference. It also directed that the time spent in the writ proceedings be condoned when the appeal is filed. en-us Mon, 08 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755806 Availability of an alternative efficacious statutory appeal under Section 107 of the CGST Act led the HC to decline writ jurisdiction under Article 226, leaving the petitioner to pursue appellate remedies without any opinion on the tax demand. The Court reiterated that a person facing a show cause or demand order is entitled to a reasonable opportunity of hearing, and directed that the appellate authority grant hearing either physically or by video conference. It also directed that the time spent in the writ proceedings be condoned when the appeal is filed. Case-Laws GST Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755806