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TMI Blog2017 (7) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents : Mr. Sandip Bhattacharjee, Mr. Avirup Bhattacharjee, Mr. Amitabrata Roy, Mrs. Aishwarya Rajyashree And Mrs. Hema Mukherjee ORDER Supplementary affidavit filed by the petitioner be kept with the record. An order in original dated May 05, 2017 is under challenge in the writ petition. Learned senior advocate for the petitioner submits that, although the petitioner has statutory alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. Moreover, he refers to a notification dated February 03, 2016 and submits that, the issue up for consideration before the adjudicating authority was clarified by the department and that, the adjudicating authority ought to have take into consideration such notification. He refers to an order of the adjudicating authority which the petitioner had obtained pursuant to an application under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als made available on record. Existence of a statutory alternative remedy is not an absolute bar to the maintainability of a writ petition. Notwithstanding the availability of a statutory alternative remedy, the writ petition is maintainable when it is substantiated that, there is a breach of the principles of natural justice, the impugned order is passed without jurisdiction, or the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. Claim against the petitioner in the show-cause notice is similar to the one decided by the adjudicating authority as appearing in the supplementary affidavit. In such circumstances, the impugned order is set aside. The matter is remanded to the adjudicating authority for fresh decision on merits. The adjudicating authority is requested to take into consideration the ratio of Ess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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