Section 174 of the CGST Act, 2017 – Order -–- The petitioner challenged the Order-in-Original dated September 14, 2021, on the ground that the same was passed without giving any reasonable opportunity of hearing. The petitioner submitted that the opportunity of PH could not be availed of because he was suffering from several co-morbidities during the Corona period. The court observed that the Order was passed on September 14, 2021. After the expiry of the period for preferring appeal, the petitioner filed the writ petition. The petitioner all along sought adjournments but never produced the necessary document before the authority either in person or in the virtual mode. The petitioner went on buying time by submitting repeated requests for adjournment. The Corona Pandemic substantially ebbed in the year 2021 and as opportunity was given for virtual hearing, the petitioner ought to have availed the same. The conduct of the petitioner does not appear to be a bona fide one. The matter is not required to be remanded back to the authority for reconsideration.

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