TMI Blog2024 (4) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is fully criminal in nature can be taken cognizance by the writ Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India while the impugned order is the adjudication order under Section 73 of the CGST Act which is an appellable order under the statute and adjudication proceeding has been initiated in accordance with law and the petitioner has partici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in nature which is not within the ambit and scope of constitutional writ jurisdiction. The petition is dismissed on the ground of alternative remedy by way of statutory appeal against the impugned adjudication order under the CGST Act. - Md. Nizamuddin, J. Mr. Ashok Banerjee, Sr. Adv. Ms. Monika Kalra, Mr. Yashashwi Sundariya, Mr. Syed Shabahat Hussain Kazmi, Mr. Sanjay Budhia, Mr. Shailender ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax payer s login credentials and the allegation of the petitioner is that petitioner s user ID and password have been fraudulently changed by someone for his/her wrongful gain with an illegal and wrongful intention to cause wrongful loss to the petitioner. This Court fails to understand as to how the aforesaid nature of allegation of fraud which is fully criminal in nature can be taken cognizan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation made by the petitioner in challenging the impugned adjudication order and on perusal of the impugned adjudication order, I am of the considered view that the allegation of the petitioner is purely criminal in nature and petitioner intends this Court to invoke constitutional writ jurisdiction under Article 226 of the Constitution of India by acting as an investigation authority or as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable in the present case since in the said case while considering the promotion in Indian Audit and Accounts department, specific instruction of the Government Memo was not followed and no allegation of criminal offence was involved which is petitioner s own case herein. In view of the discussion made above this writ petition being WPA 8081 of 2024 is dismissed on the ground of alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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