TMI Blog2019 (5) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled principle of law that generally, a writ jurisdiction cannot be invoked, in case the efficacious alternative remedy is available. Even otherwise, the petitioner has approached this Court in order to circumvent the efficacious alternative remedy. For, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Acting Chief Justice Raghvendra Singh Chauhan) The petitioner is aggrieved by the orders dated 25.02.2019 and 28.02.2019, passed by the respondent No.2. By the first order, the petitioner was requested to workout the interest payable on the entire amount inclusive of the ITC availed, and also penalty payable under Section 122(iii) of the Goods and Services Act ( the Act , for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel, since the principles of natural justice have been violated, the petitioner is entitled to invoke the writ jurisdiction of this Court. Heard the learned counsel for the petitioner, and perused the impugned orders. The present writ petition is highly misplaced for Section 107 of the Act clearly provides an efficacious alternative remedy to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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