No writ can be filed against order passed by GST authorities if principles of natural justice were adhered to:
- An assessment order reversed the input tax credit against the assessee/petitioner.
- The court dismissed the writ petition, stating that natural justice principles were followed by providing the petitioner opportunities to contest the tax demand and participate in a personal hearing.
- The petitioner had a chance to respond to the intimation, show cause notice, and submit a written synopsis before the assessment order was passed.
- The court found no grounds to exercise writ jurisdiction and suggested the petitioner could avail of statutory remedies.
Madras HC in Engineering Projects India Ltd. v. Additional Commissioner [W.P. NO. 7096 OF 2024]
