Order under CGST Act passed without Providing Opportunity of Hearing : Delhi HC Directs to avail Appellate Remedy

The Delhi High Court, while addressing an order passed under the CGST Act without providing an opportunity of hearing, directed the petitioner to avail the appellate remedy. The court acknowledged the procedural lapse but emphasized that the proper course of action is to approach the appellate authority first, rather than immediately invoking writ jurisdiction. This decision encourages taxpayers to exhaust statutory remedies before approaching the High Court, ensuring that the hierarchy of appeals is maintained. It streamlines the judicial process and reinforces the importance of following established legal procedures.