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2023 (1) TMI 501 - HC - GSTMaintainability of petition - availability of alternative remedy as available under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 - invocation of discretionary jurisdiction under Article 226 of the Constitution of India - HELD THAT:- Alternative remedy is not an absolute bar if there is violation of principles of natural justice. Irrespective of the fact as to whether the appellant had filed reply or not, it is evident that the appellant had prayed for a personal hearing, which was, admittedly, not granted to the appellant - it will not be equitable to relegate the appellant to avail alternative remedy. It is observed that at the time of grant of personal hearing, the appellant would be at liberty to press the contention that notice dated 11.10.2021 is not a show-cause notice - the respondent shall pass appropriate orders after granting opportunity of hearing to the appellant within a period of 45 days from the date of hearing. Application disposed off.
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