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HC dismissed the writ petition challenging a show cause notice, ...


Writ Petition Dismissed: Show Cause Notice Upheld Due to Petitioner's Non-Appearance and Availability of Alternative Remedy

April 11, 2025

Case Laws     GST     HC

HC dismissed the writ petition challenging a show cause notice, finding no violation of natural justice principles. The court determined that the petitioner failed to appear on the scheduled hearing date despite prior opportunities, and had an alternative remedy of filing an appeal under Section 107. The order was deemed valid as the competent authority reviewed submitted documents and responses. The petitioner's claim of procedural impropriety was rejected due to non-appearance and lack of substantive evidence supporting the allegation of prejudice.

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