Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner's tax credit shortfall upheld. Petition dismissed.

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....The High Court addressed the issue of violation of natural justice due to the respondent's failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload eligible input tax credit. The court noted a shortfall in maintaining books of account for claiming input tax credit. The respondent considered relevant sections of the CGST Act and upheld the obligation to pay interest on the total tax liability. Referring to a previous judgment, the court dismissed the petitioner's contentions, ruling in favor of the respondent. The petition was ultimately dismissed.....