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TMI Blog2024 (11) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... Sangeeta Yadav i/b Ms. Neeta Masurkar. PC.:- 1. Heard learned counsel for the parties. 2. This petition challenges the show cause cum demand notice dated 5 June 2021 and the Order-in-Original dated 23 January 2024 made after adjudication of the show cause notice cum demand dated 5 June 2021. 3. Admittedly, the Petitioners have an alternative efficacious remedy of an appeal to challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly, the Petitioners have alternative and efficacious remedies available to them. 6. However, the learned counsel for the Petitioners relied upon a decision of the Division Bench of the Gujarat High Court in Special Civil Application No. 20484 of 2019 instituted by the Petitioners. He submitted that in circumstances like those involved in the present petition, the Division Bench of the Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Appellate Authority. No case is made to bypass the normal rule of exhaustion of alternative remedies. 8. Recently, this Court, in the case of Oberoi Constructions Ltd. vs. The Union of India & Ors. in Writ Petition (L) No.33260 of 2023 and a batch of petitions disposed of by order dated 11 November 2024, has considered several precedents on the subject and held that unless good groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority to consider such appeal on its merits, given that this petition was instituted on 21 May 2024 and was pending to date. 10. All contentions of all parties, including those raised in this petition, are left open to be decided by the Appellate Authority. 11. The Petition is dismissed but with liberty in the above terms. There shall be no cost order. 12. All concerned to act on an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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