Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 761 - HC - GSTMaintainability of petition - availability of alternative remedy - Challenge to impugned adjudication order and SCN - petitioner participated in the impugned adjudication proceeding subsequent to the impugned show cause notice by availing opportunity of personal hearing - HELD THAT:- On perusal of the impugned adjudication order, it is found that the same has been passed neither in violation of principle of natural justice nor the petitioner was denied opportunity of personal hearing nor the impugned order has been passed by the authority having inherent lack of jurisdiction, nor the impugned order is a non-speaking order, nor any constitutional validity of any provision of law is involved in this writ petition which are the criteria for invoking the constitutional writ jurisdiction of this Court under Article 226 of the Constitution of India in spite of availability of statutory alternative remedy. Considering the facts and circumstances of the case as appears from record this Writ Court cannot act as an appellate authority over the impugned adjudication order and more particularly in the facts and circumstances of this case recorded herein above and on the ground of availability of alternative remedy by way of statutory appeal against the impugned adjudication order and proceeding in which petitioner has participated, the petition cannot be entertained. Petition dismissed.
|