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2021 (9) TMI 1041 - HC - GSTMaintainability of petition - alternative remedy of appeal - Wrongful availment of Input Tax Credit - HELD THAT:- In the case on hand, there is nothing to demonstrate that the matter falls within these exceptions which have come to the stay and have come to known as exceptions in this arena of jurisprudence as in the case of WHIRLPOOL CORPORATION VERSUS REGISTRAR OF TRADE MARKS, MUMBAI & ORS. [1998 (10) TMI 510 - SUPREME COURT]. It is also not a case where the reply of writ petitioner has not been considered. The above mentioned extracted portion of impugned order will make it clear that the reply has been considered and personal hearing has been given to writ petitioner. Therefore, there is no violation of 'Natural Justice Principles' [NJP] more so as personal hearing also has been given. This Court deems it appropriate to hold that the captioned writ petition does not deserve to be entertained and deserve to be dismissed primarily on the ground that the alternate remedy i.e., Statutory appeal is available to writ petitioner - If the writ petitioner is so advised and if the writ petitioner chooses to file Statutory appeal, the same shall be heard by the Appellate Authority on its own merits and in accordance with law - Petition dismissed.
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