GST Knowledge Hub

The Court’s refusal to exercise discretion under Article 136 underscores the necessity for aggrieved assessees to pursue remedies provided within the GST statutory framework..

The authorities are mandated to consider such extenuating circumstances before passing adverse orders, and assessees must be given an adequate opportunity to be heard..

The Court’s direction to treat the impugned order as a fresh notice and allow a further written reply ensures the assessee is not prejudiced by procedural lapses..

Appellate authorities should also provide an opportunity for rectification before dismissing appeals on technical grounds related to the mode of pre-deposit..

The decision underscores the primacy of substantive justice over procedural formalities and affirms the High Court’s discretion to grant relief under Article 226, especially where public interest and the viability of business are at stake..