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    <title>2025 (3) TMI 667 - KERALA HIGH COURT</title>
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    <description>HC dismissed the challenge to the order under Section 73(9) of the CGST/KGST Act, finding the petitioner-a private limited business-was issued a show cause notice and three reminders via the statutory portal and thus had an opportunity of hearing. The court held failure to respond was petitioner&#039;s default, not denial of hearing, and therefore the writ remedy under Article 226 was inappropriate. The petition was dismissed.</description>
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      <description>HC dismissed the challenge to the order under Section 73(9) of the CGST/KGST Act, finding the petitioner-a private limited business-was issued a show cause notice and three reminders via the statutory portal and thus had an opportunity of hearing. The court held failure to respond was petitioner&#039;s default, not denial of hearing, and therefore the writ remedy under Article 226 was inappropriate. The petition was dismissed.</description>
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