The lone point that is urged before this Court turns on NJP violation. This Court has come to the conclusion that alleged NJP facet violation in this case is not compelling enough. Absent compelling NJP violation, as there is no other exception that arises in the case on hand, it is clear that this is a fit case to relegate the writ petitioner to alternate remedy by way of statutory appeal under Section 107 of CGST Act.
Section 74 of the CGST Act, 2017 –– Principal of Natural Justice ––The petitioners challenged orders passed under Section 74 of the Act. The counsel for the petitioner submitted that his reply has not been considered and principal of natural justice has not been followed. The counsel for the respondent submitted that alternate remedy is available to writ petitioner under Section 107 of the Act. The court observed that there is no violation of natural justice principle and it is a fit case to relegate the writ petitioner to alternate remedy by way of statutory appeal under Section 107 of the Act.
Held that:- The Hon’ble High Court disposed the petition accordingly.
The lone point that is urged before this Court turns on NJP violation. This Court has come to the conclusion that alleged NJP facet violation in this case is not compelling enough. Absent compelling NJP violation, as there is no other exception that arises in the case on hand, it is clear that this is a fit case to relegate the writ petitioner to alternate remedy by way of statutory appeal under Section 107 of CGST Act.
Section 74 of the CGST Act, 2017 –– Principal of Natural Justice ––The petitioners challenged orders passed under Section 74 of the Act. The counsel for the petitioner submitted that his reply has not been considered and principal of natural justice has not been followed. The counsel for the respondent submitted that alternate remedy is available to writ petitioner under Section 107 of the Act. The court observed that there is no violation of natural justice principle and it is a fit case to relegate the writ petitioner to alternate remedy by way of statutory appeal under Section 107 of the Act.
Held that:- The Hon’ble High Court disposed the petition accordingly.