In view of availability of remedy under Section 107 of CGST Act, this court dismiss this writ petition.
Section 73/74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged Show Cause Notice. The respondent counsel submitted that date and time of personal appearing is mentioned in show cause notice, which is sent online, further no such reply to the show cause notice was given to the Deputy Commissioner who has issued the notice for imposing penalty. The order of penalty is appealable under Section 107 of the Act, 2017. The counsel for petitioner submitted that such writ petitions are maintainable on the ground of violation of principles of natural justice. The court observed that the petitioner was having efficacious remedy under section 107 of the Act.
Held that:- The Hon’ble High Court dismissed the present petition.
In view of availability of remedy under Section 107 of CGST Act, this court dismiss this writ petition.
Section 73/74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged Show Cause Notice. The respondent counsel submitted that date and time of personal appearing is mentioned in show cause notice, which is sent online, further no such reply to the show cause notice was given to the Deputy Commissioner who has issued the notice for imposing penalty. The order of penalty is appealable under Section 107 of the Act, 2017. The counsel for petitioner submitted that such writ petitions are maintainable on the ground of violation of principles of natural justice. The court observed that the petitioner was having efficacious remedy under section 107 of the Act.
Held that:- The Hon’ble High Court dismissed the present petition.