Where an alternate remedy exists under the statute, unless exceptional circumstances exists, the jurisdiction of this Court under Article 226 is not liable to be invoked. The remedy under Article 226 cannot be invoked by the petitioner. Hence this writ petition is dismissed.
Section 74 of the CGST Act, 2017--- Demand Notice -- The petitioner challenged proceedings initiated under Section 74 (1) of the Act, proposing to impose penalty. The counsel for the petitioner submitted that the copies of all documents purportedly used by the assessing officer against the petitioner to impose penalty was not given to the petitioner, therefore, it is violative of principles of natural justice, since documents have been used against the petitioner behind its back. The court observed that the said order is a decision which is subject to an appeal under Section 107 and therefore the same is not maintainable.
Held that:- The Hon’ble High Court dismissed the petition.
Where an alternate remedy exists under the statute, unless exceptional circumstances exists, the jurisdiction of this Court under Article 226 is not liable to be invoked. The remedy under Article 226 cannot be invoked by the petitioner. Hence this writ petition is dismissed.
Section 74 of the CGST Act, 2017--- Demand Notice -- The petitioner challenged proceedings initiated under Section 74 (1) of the Act, proposing to impose penalty. The counsel for the petitioner submitted that the copies of all documents purportedly used by the assessing officer against the petitioner to impose penalty was not given to the petitioner, therefore, it is violative of principles of natural justice, since documents have been used against the petitioner behind its back. The court observed that the said order is a decision which is subject to an appeal under Section 107 and therefore the same is not maintainable.
Held that:- The Hon’ble High Court dismissed the petition.