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2021 (9) TMI 1009 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - no such reply to the show cause notice was given to the Deputy Commissioner who has issued the notice for imposing penalty - order of penalty is appeallable under Section 107 of the U.P. GST Act, 2017 or not - HELD THAT:- It cannot be said that no opportunity of hearing was given, as, the show cause notice was issued to the petitioner to which he could have filed a reply. If the reply which has been addressed to the Commissioner is the one filed in response to the show cause notice, then, it is a moot point as to whether it is in accordance with law. Moreover, we asked learned counsel for petitioner as to whether opportunity of being heard would necessarily mean a personal hearing, he could not place any decision before the Court that it would be so, therefore, we leave all these questions to be raised before the Appellate Authority by the petitioner. All the pleas, which are being raised herein or which otherwise may be available to the petitioner, can be raised in appeal under Section 107 of U.P. GST Act, 2017, therefore, in view of availability of this efficacious remedy, the petition deserves to be dismissed. Petition dismissed.
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