9911796707
TMI Blog2025 (4) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was kept the day before yesterday, 07 April 2025. 2. When the matter was called out on 07 April 2025, Ms Pawar appeared virtually. She expressed some difficulties in connectivity, etc., so the matter was again adjourned and kept today. 3. Again, today, at Ms Pawar's request, the matter was adjourned from the morning session to the afternoon at 2:30 p.m. 4. Heard learned Counsel for the parties. 5. The Petitioner challenges the assessment order dated 20 March 2024. 6. There is no averment in the Petition that the Petitioner has no alternate or efficacious remedy or explaining why, despite the alternate and efficacious remedy, the Petitioner has chosen not to avail such remedy. Instead, an omnibus statement was made in the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere were certain jurisdictional objections to such notice. 11. Without any pleadings on the alternate remedy, Ms Pawar now submits that this is a violation of natural justice. We have heard the submissions on the alleged breach of natural justice and perused the written submissions handed across the bar. All that we can say at this stage is that even the issue of a violation of natural justice would involve the evaluation of factual aspects. This is not a case in which we can conclude without detailed investigation that principles of natural justice have been breached. This is not a "no notice" or "no opportunity" case. At the highest, the allegation suggests that this is a case of "no adequate notice" or "no adequate opportunity". All suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India & Ors WP(L) No. 33260 of 2023 decided on 11 November 2024, this Court has considered several precedents on the issue of exhaustion of alternate remedies. By adopting the reasoning in the said decision, we decline to entertain this Petition. The Petitioner is free to Appeal the impugned assessment order if the Petitioner so desires. 16. The observations made in this order are not intended to prejudice the Petitioner's Appeal when instituted. The observations are only prima facie for deciding whether any case is made out to bypass the salutary practice of exhaustion of alternate remedies. Therefore, if an Appeal is instituted, the appellate authority need not be influenced by any observations. 17. For all the above reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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