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2023 (12) TMI 359 - MADHYA PRADESH HIGH COURTMaintainability of petition - availability of an efficacious alternative statutory remedy - writ petition against a show cause notice is maintainable or not - HELD THAT:- Various grounds have been raised while challenging the show cause notice, however, the fact remains that the Respondent No. 2 has only issued a show cause notice and the petitioner has been asked to explain within 30 days as to why GST cannot be imposed and recovered from the petitioner. The Apex Court in the case of HINDUSTAN COCA COLA BEVERAGE (P) LTD. VERSUS UNION OF INDIA AND OTHERS [2014 (9) TMI 585 - SUPREME COURT] in which it is held that:- "when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties". In HAMEED KUNJU VERSUS NAZIM [2017 (7) TMI 1414 - SUPREME COURT], the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine where there is statutory provision of appeal. In another case ANSAL HOUSING AND CONSTRUCTION LTD. VERSUS STATE OF U.P. AND ORS. [2016 (3) TMI 1435 - SUPREME COURT] it is held that when there statutory appeal is provided, then the said remedy has to be availed. In view of the aforesaid and also looking to the fact of availability of an efficacious alternative statutory remedy, it is not found proper to entertain this petition - The petition is dismissed on the ground of efficacious alternative statutory remedy.
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