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2024 (5) TMI 453 - GUJARAT HIGH COURTMaintainability of petition - availability of alternative remedy - Violation of principles of natural justice - respondent authority has not provided the relied upon documents - no opportunity of hearing was provided to the petitioner as contemplated under Section 75(4) of the Goods and Service Tax Act, 2017 - HELD THAT:- On perusal of the impugned order in original passed in Form GST DRC-07, it emerges that the petitioner has been given adequate opportunity of hearing, and, therefore, the contention of the petitioner that the opportunity of hearing not given is not tenable and the petitioner is, therefore, required to be relegated to avail the alternative efficacious remedy under Section 107 of the GST Act, to challenge the impugned order before the appellate authority. The petition is dismissed.
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