JUDGMENT

This writ petition is submitted by the petitioner, who is a registered taxpayer under the provisions of the CGST / KSGST Act, 2017. The challenge raised in this writ petition is against Ext.P3, an order passed under Section 73 of the CGST Act, in respect of the assessment year 2019-2020. The challenge raised by the petitioner against the order under , by way of a writ petition, instead of invoking the statutory remedy of appeal, is on the ground that the petitioner was not provided a proper opportunity for being heard and the objections raised by the petitioner are not specifically referred to in the assessment order.

2. A statement has been submitted by the respondents in response to the averments contained in the writ petition. In paragraph 4 of the said statement, details of the proceedings that followed before issuing Ext.P3 order are seen mentioned. The same would indicate that the petitioner was granted three opportunities for personal hearing on 13.02.2024, 19.06.2024 and 25.06.2024. Besides, i