Writ Petition Dismissed for Non-Appearance; No Violation of Natural Justice Under Section 73 CGST/SGST Act
Case-Laws
GST
The HC dismissed the writ petition challenging the order issued under section 73 of the CGST/SGST Act, 2017, on grounds of alleged violation of natural justice. The court held that the petitioner was granted an opportunity of hearing but failed to appear, distinguishing non-appearance from denial of hearing. The petitioner's claim of seeking additional time was found insufficient as the hearing date was already fixed. The court ruled that the alleged procedural lapse did not amount to a violation of natural justice. Disputes regarding the merits of the order fall within statutory remedies, which the petitioner was liberty to pursue. Consequently, the petition was dismissed while preserving the petitioner's right to statutory recourse.
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