Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
Case-Laws
GST
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =