This court is not inclined to interfere in face of adequate remedy of appeal available to the petitioner.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged order dated 07.08.2021passed under Section 74(9) of the Act for the tax period 2019-20 (July, September and October). The petitioner counsel submitted that the order has been passed without adequate service of the SCN. and the Form DRC-01A prescribed under Rule 142 (1A) was not issued. Thus, violation of principle of natural justice has been alleged. The respondent counsel submitted that the petitioner has adequate remedy of appeal and therefore the writ petition may not be entertained. The court observed that the impugned order came to be passed after service of soft copies of the show cause notice. The petitioner only denies service of the hard copy of the same. The petitioner is having adequate remedy of appeal available.
Held that:- The Hon’ble High Court directed that in case, the petitioner files an appeal along with the stay application within a period of two weeks’, the same may be entertained on its own merits.
This court is not inclined to interfere in face of adequate remedy of appeal available to the petitioner.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged order dated 07.08.2021passed under Section 74(9) of the Act for the tax period 2019-20 (July, September and October). The petitioner counsel submitted that the order has been passed without adequate service of the SCN. and the Form DRC-01A prescribed under Rule 142 (1A) was not issued. Thus, violation of principle of natural justice has been alleged. The respondent counsel submitted that the petitioner has adequate remedy of appeal and therefore the writ petition may not be entertained. The court observed that the impugned order came to be passed after service of soft copies of the show cause notice. The petitioner only denies service of the hard copy of the same. The petitioner is having adequate remedy of appeal available.
Held that:- The Hon’ble High Court directed that in case, the petitioner files an appeal along with the stay application within a period of two weeks’, the same may be entertained on its own merits.