9911796707
TMI Blog2023 (1) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, not granted to the appellant - it will not be equitable to relegate the appellant to avail alternative remedy. It is observed that at the time of grant of personal hearing, the appellant would be at liberty to press the contention that notice dated 11.10.2021 is not a show-cause notice - the respondent shall pass appropriate orders after granting opportunity of hearing to the appellant within a period of 45 days from the date of hearing. Application disposed off. - WA No. 267 of 2022 - - - Dated:- 9-1-2023 - HON'BLE SHRI ARUP KUMAR GOSWAMI, CHIEF JUSTICE AND HON'BLE SHRI ARVIND SINGH CHANDEL, JUDGE For the Appellant : Mr. Bhishma Ahluwalia, Advocate For the Respondent : Ms. Astha Shukla, Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy of challenging the impugned order. The petitioner instead of availing the statutory remedy available to it of filing appeal under Section 107 of GST Act, 2017 has filed this writ petition. The grounds raised in this writ petition, very well be considered by the appellate authority and as held by Hon'ble Supreme Court in the aforementioned rulings ie. M/s Commercial Steel Limited (supra) the existence of an alternate remedy is not an absolute bar but the discretionary jurisdiction under Article 226 of the Constitution can be exercised only in exceptional circumstances like : (i) a breach of fundamental rights; (ii) a violation of principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2021, took a plea that he had not been served a detailed show-cause notice and that DRC-01 dated 11.10.2021 is merely a summary of demand as per Rule 142(1) the GST Rules, 2017. 6. We have heard the learned counsel for the parties and have perused the materials on record. 7. Alternative remedy is not an absolute bar if there is violation of principles of natural justice. Irrespective of the fact as to whether the appellant had filed reply or not, it is evident that the appellant had prayed for a personal hearing, which was, admittedly, not granted to the appellant. 8. In that view of the matter, we are of the opinion that it will not be equitable to relegate the appellant to avail alternative remedy. 9. Taking that view, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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