Section 74 of the CGST Act, 2017 — Show Cause Notice – The petitioners challenged the identical orders dated 22.04.2021 passed under Sec.74(1) levying tax, interest and penalty upon the petitioner. The respondent counsel submitted that as statutory remedy of filing appeal under Section 107 is available to the petitioner for assailing the impugned assessment orders, these writ petitions are not maintainable. The court observed that pursuant to the notice(s) issued, reply was filed, wherein, for the option of personal hearing, a conscious selection was made by the petitioner in the negative. Hence, the impugned orders cannot be branded as having been passed in breach of principles of nature justice.

Held that:- The Hon’ble High Court dismissed the petition. However, dismissal of these writ petitions shall not preclude the petitioner from availing the statutory remedy of filing appeal in terms of Section 107 .