Section 42 of the CGST Act, 2017 — Procedure not followed -- The petitioner challenged the order of assessment dated 14.03.2022 alleging the short assessment and input tax credit wrongly availed. The petitioner submitted that the provisions of Section 42(3) read with Rule 36 have not been complied with. Further, reasonable opportunity of hearing was not granted before issuing order thereby violating the principles of natural justice. The court observed that the petitioner has an effective remedy before the appellate authority. The circumstances of the case, including the grant of opportunity for hearing before issuing the impugned order, does not warrant an interference of this Court under Article 226 of the constitution of India.

Held that:- The Hon’ble High Court dismissed the writ petition, reserving the liberty of the petitioner to raise all contentions advanced in this writ petition before the appellate authority.