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2023 (2) TMI 1087 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Validity of SCN - SCN challenged on the ground that the same is without jurisdiction, arbitrary and illegal - HELD THAT:- In the case of Malladi Drugs and Pharma Limited [2004 (3) TMI 67 - SC ORDER], the Apex Court has found that the appellant was a bulk drug manufacturer and used platinum catalyst. A show cause notice was issued as to why not to pay the duty. The reply was filed to the said show cause notice and then the writ petition was preferred. On the ground that the High Court’s order was passed way back in the year 1997, neither party knew whether the department had proceeded further and whether any order had been passed pursuant to the show cause notice. The Court held that the High Court was right in dismissing the writ petition against a mere show cause notice. Thus, mere ground of alternative remedy being available will not be the reason for this Court to not entertain this petition. Issue raised will also require consideration and the decision of Malladi Drugs and Pharma Limited makes it quite clear that the aspect of non-maintainability is on account of self-imposed limitations and the restraints on exercise of powers to issue a writ. The entertainability and maintainability of the writ being a distinct aspect, this Court issues the Rule.
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