Section 74 of the CGST Act, 2017— Demand – The petitioner challenged an order of assessment under Section 50 & 74 of the Act, on the ground of violation of principles of natural justice, as no specific date of hearing was intimated to the petitioner and finally impugned order was passed on 11.11.2022. Further, mandatory requirement of giving summary of grounds in form DRC-01 was not supplied along with SCN, which is a violation of Rule 142. The court observed that no case of violation of principles of natural justice is made out by the petitioner. A detailed inquiry was made against the petitioner. Summons was issued on several occasions and opportunity was granted to provide information. They are not inclined to entertain these writ petitions and to go into correctness of the order of assessment and leave this to be dealt with by the appellate authority in the event the petitioner prefers appeal. The petitions are held to be not maintainable, as the petitioner has an efficacious alternative statutory remedy of filing of an appeal.

Held that:- The Hon’ble High Court dismissed writ petitions, leaving it open for the petitioner to avail alternative remedy of appeal.