Section 73/74 of the CGST Act, 2017 — Demand Order-- The petitioner filed appeal challenging an order, whereby, the penalty has been imposed on them, on the ground that the proceedings concluded before the authority was without complying with the principles of natural justice. The learned Single Judge viewed that it is not a case that requires the interference of the Court, inasmuch as that the order is appealable. The court observed that they could not find that there was a denial of any natural justice to the appellant while concluding the proceedings before the authority. In the absence of any serious lapse in concluding the proceedings, this Court under Article 226 will not be justified in interfering with such matters.

Held that:- The Hon’ble High Court dismissed the Appeal.