Section 74 of the IGST Act, 2017 – Show Cause Notice  —Principle of Natural Justice-- The petitioner challenged the impugned Assessment cum Penalty cum Interest Order dated 01-06- 2022, without furnishing copies of the material relied on by her for passing the same, is violative of the principles of natural justice. The court observed that the solitary ground for writ is that there was violation of principles of natural justice, as the material alleged to have been seized from the business premises of the petitioner was not enclosed, so as to enable him to file a suitable reply to SCN. The court further observed that the petitioner has an alternative remedy of appeal under Section 107 and as the petitioner failed to succeed in establishing that there has been violation of the principles of natural justice, the Writ Petition is liable to be dismissed.

Held that:- The Hon’ble High Court directed the petitioner to avail the remedy available under law, in which event the period of pendency of petition before this Court be given set-off while calculating the period of limitation.