2024 (7) TMI 1444

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..... BIC ORDER PER HON'BLE SP, J. Sri Srinivas Ganishetti, learned counsel appears for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for the respondents. 2. Learned counsel for the petitioner submits that the Order-in-Original (OIO) dated 03.04.2024 is subject matter of challenge in this petition. No doubt, there exists statutory remedy of appeal under .....

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..... availability of statutory alternative remedy, interference under Article 226 of the Constitution can be made in certain circumstances. However, this is discretion of the Court and not a compulsion. 6. In M/s Godrej Sara Lee Ltd. (supra), the reason for entertaining a petition was point was confined to interpretation of law and there were no disputed questions of fact. The Apex Court recently pas .....

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..... for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. It has been h .....

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..... that the impugned OIO suffers from jurisdictional error or constitutionality of any provision etc., is under challenge. Mere violation of principles of natural justice etc., cannot always be a reason for interference in a writ petition. Interestingly, in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai [(1998) 8 SCC 1], the Apex Court considered and opined that violation of principles of .....

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..... ourt. It also could not be established as to what palpable injustice would be caused to the petitioner if he is relegated to avail alternative remedy. 9. Thus, interference is declined. Liberty is reserved to the petitioner to avail alternative appellate remedy. 10. Accordingly, this writ petition is disposed of. No costs. Interlocutory applications, if any pending, shall also stand closed.
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