Section 74 of the CGST Act, 2017 — Demand —- The petitioner sought direction quashing the impugned order dated 17.2.2022 in gross violation of principles of natural justice. The counsel for petitioner submitted that no notice or opportunity of hearing was afforded to the petitioner and straightaway the impugned assessment order was passed under Section 74. The court observed that SCN reveals that the date, time and place for personal hearing is clearly mentioned but the petitioner has neither filed copy of the aforesaid SCN nor disclosed it in the writ petition nor disputed the finding of fact recorded in the impugned order regarding issuance of said notice and affording of opportunity of personal hearing to him. Thus, the petitioner has concealed material facts of the case which also dis-entitles him to any relief in writ jurisdiction under Article 226 of the Constitution of India.

Held that:- The Hon’ble High Court dismissed the writ petition with cost of Rs. 5,000/- which shall be deposited by the petitioner with the High Court Legal Services Committee within three weeks. However, granted liberty to the petitioners to avail the remedy of appeal on merit against the impugned order, in accordance with law.