2024 (10) TMI 1114 - HC - GST

Maintainability of petition - alternative remedy of appeal - HELD THAT - The appellant was afforded a personal hearing before passing Ext.P11 order that was impugned in the writ petition. Although it is his case that he was not aware of the substance of the issues in respect to which he was asked to show cause, it is found from a perusal of Ext.P11 order that the appellant was informed of the grounds on which the show cause notice was issued, and he had submitted before the adjudicating authority, that the records necessary for completing the assessment were available with him, but had not been carried by him at the time of personal hearing. It is found that the adjudication order was passed almost two weeks after the date of the personal hearing, within which time, the appellant could have made available the records before the adjudicating authority - appeal dismissed.

Summary

The petitioner appealed a judgment dated 01.07.2024, arguing against being directed to appeal Ext.P11 order under CGST/SGST Act, 2017. The court found the appellant had the opportunity to present necessary records but failed to do so, leading to dismissal of the writ appeal.