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2019 (12) TMI 161

..... ch of the principles of natural justice - HELD THAT:- Having regard to the fact that the petitioners have an efficacious alternative remedy by way of appeal before the Commissioner (Appeals), this court is not inclined to exercise its extraordinary jurisdiction under article 226 of the Constitution of India in the absence of existence of any factor set out in the above decision for entertaining a writ petition against an order of the adjudicating authority. The petitions are accordingly dismissed as not maintainable. - R/SPECIAL CIVIL APPLICATION NO. 18934 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19045 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19047 of 2019 - 28-11-2019 - HONOURABLE MS.JUSTICE HARSHA DEVANI And HONOURABLE MS. JUSTICE SANGEETA .....

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..... f the Constitution of India are not maintainable. 4. On the other hand, Mr. P.P. Majumdar, learned advocate for the petitioners, has submitted that the impugned order is an unreasoned order and is without jurisdiction and hence, the present petitions under article 226 of the Constitution of India are maintainable. He has accordingly urged that the petitions be entertained and be heard and decided on merits. 4.1 In support of his submissions, the learned advocate for the petitioners placed reliance upon an unreported decision of this court in the case of India Logistics and Cargo Movers v. The State of Gujarat rendered on 24th September, 2019 in Special Civil Application No.15178 of 2019, wherein the court, in the facts of the said case foun .....

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..... her emerges that pursuant to the application made by the petitioners before the Chief Judicial Magistrate at Vadodara for release of their vehicles, summons were issued to them at the addresses mentioned in the applications. In the impugned order the adjudicating authority has recorded that the petitioners had appeared for personal hearing and requested to release their vehicles and has stated that they have nothing more to add. Thus, when the petitioners were served with the show cause notice and were provided an opportunity of hearing, it cannot be said that the impugned order suffers from breach of the principles of natural justice. 7. As regards the contention that the impugned order is a non-speaking order, having regard to the content .....

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..... for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). 9. In the light of the above settled legal position, having regard to the fact that the petitioners have an efficacious alternative remedy by way of appeal before the Commissioner (Appeals), this court is not inclined to exercise its extraordinary jurisdiction under article 226 of the Constitution of India in the absence of existence of any .....

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