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2022 (5) TMI 1454 - HC - GSTMaintainability of petition - availability of alternate remedy - Violation of principles of natural justice - opportunity of hearing to the petitioner provided or not - HELD THAT:- It is found that the impugned order was passed after giving opportunity of hearing to the petitioner and after taking into consideration the objection filed by the petitioner against the show-cause notice. If the petitioner is not satisfied with the reasons given in the order rejecting the petitioner’s reply to the show-cause notice, it cannot be said that there was violation of principles of natural justice and this writ Court cannot go into the sufficiency of the reason given by the respondent authority concerned. Had there been no reason at all or no opportunity of hearing had been given to the petitioner or the order had been without jurisdiction, then this writ Court could have interfered with the same. This Court cannot go into the sufficiency of the reason or the merit of the impugned order and this is the job of the appellate authority. This writ petition is dismissed in view of availability of the alternative remedy which the petitioner may avail, if so advised.
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