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2017 (5) TMI 516 - GUJARAT HIGH COURTMaintainability of appeal - jurisdiction - alternate remedy of appeal - petitioners have invoked the writ jurisdiction of this court mainly on two grounds, namely, that the SCN which forms the basis of the impugned order-in-original is without jurisdiction and further that the impugned order-in-original has been passed in breach of the principles of natural justice - Held that: - it is noteworthy that the SCN is dated 30.3.2007 and the circulars on which reliance has been placed are dated 10th March, 1995 which was in existence when the SCN came to be issued. Thus, at the relevant time itself, the petitioners had an opportunity to challenge the SCN on the ground of lack of jurisdiction. However, the petitioners did not choose to do so and now seek to directly challenge the show cause notice after the same has been adjudicated by the impugned order in original - after a period of ten years, the petitioners cannot be permitted to invoke the writ jurisdiction of this court on the ground that the SCN is without jurisdiction. Insofar as the breach of principles of natural justice is concerned, a perusal of the paragraph 3 of the impugned order-in-original reveals that several notices had been sent to the petitioners through speed post, which were delivered to the petitioners. In all, it appears that seven hearing notices were issued to the petitioners, out of which, at least four were served upon the petitioners. However, the petitioners failed to appear in any of the scheduled hearings and failed to, in any manner, respond to the said notices - this court is of the view that the petitioners are not entitled to invoke the extraordinary writ jurisdiction of this court under Article 226 of the Constitution of India leaving it open for the petitioners to avail of the alternative remedy of appeal before the Tribunal. Petition dismissed as not maintainable in view of the availability of an equally efficacious remedy by way of appeal before the Tribunal - decided against petitioner.
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