https://www.taxtmi.com/caselaws?id=762468 The Gauhati HC declined to entertain a writ petition challenging an Order-in-Original regarding Input Tax Credit on coal purchases and bank account freezing. The court held that where adequate statutory remedy exists under Section 107 of CGST/AGST Act 2017, writ jurisdiction under Article 226 should not be exercised. The petitioner received proper show cause notice and opportunity to respond, indicating no total violation of natural justice principles. The court distinguished between complete denial of hearing versus procedural irregularities, finding this case fell in the latter category. The petition was disposed of with liberty to pursue statutory appellate remedy. en-us Tue, 12 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762468 The Gauhati HC declined to entertain a writ petition challenging an Order-in-Original regarding Input Tax Credit on coal purchases and bank account freezing. The court held that where adequate statutory remedy exists under Section 107 of CGST/AGST Act 2017, writ jurisdiction under Article 226 should not be exercised. The petitioner received proper show cause notice and opportunity to respond, indicating no total violation of natural justice principles. The court distinguished between complete denial of hearing versus procedural irregularities, finding this case fell in the latter category. The petition was disposed of with liberty to pursue statutory appellate remedy. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762468