2025 (5) TMI 541 - HC - GST

Principles of natural justice - pursuant to the SCN neither the petitioner appeared nor filed reply - HELD THAT - The petitioner is at liberty to avail the remedy available to him under the law against the order dated 19- 7-2024. Petition disposed off.

Summary

The Chhattisgarh High Court, through Hon'ble Shri Sanjay K. Agrawal, J., noted that the petitioner neither appeared nor filed a reply to the show cause notice, leading the adjudicating officer to confirm the demand by order dated 19-7-2024. The Court observed that the issue raised in the writ petition has been addressed by the Supreme Court in Mineral Area Development Authority v. Steel Authority of India (2024) 10 SCC 257. Consequently, the petitioner was granted the liberty to pursue remedies available under law against the adjudication order. The writ petition was disposed of accordingly, with "no order as to cost(s)."