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2023 (12) TMI 664 - BOMBAY HIGH COURTFreezing of petitioner's bank account - violation of principles of natural justice - violation of statutory provisions in Section 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- There is a factual dispute with respect to service of notice as contended by the petitioner and the respondents. Admittedly, the petitioner had not informed about the change of email ID to the respondents. The petitioner is also not in a position to explain as to why the petitioner did not inform the change of email ID and why he did not check the portal although the petitioner himself contends that based on the new consultant’s advise, he made payment of shortfall for the period 2017-18. This issue would require adjudication on facts which cannot be gone into under Article 226 of the Constitution of India. Therefore, it would be in the interest of the petitioner that the petitioner is relegated to the remedy of an appeal for adjudication of all his contentions including on natural justice. Petitioner is relegated to alternate remedy of appeal - Petition disposed off.
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