2023 (11) TMI 50

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..... f law arise, adjudication proceedings may not be interjected in exercise of extra ordinary jurisdiction of the writ court. Limited scope of challenge may be preserved for cases involving inherent lack of jurisdiction or grounds of like nature. Reference made to certain other facts narrated in the show cause notice would also remain to be examined in the adjudication proceedings. Accordingly, infer .....

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..... ragrances Pvt. Ltd. and M/s. Mahaveer Trading Co. Prima-facie allegation of participation by the petitioner in such misuse exists. 4. While we do not intend to go into the correctness or otherwise of the allegation or involvement of the present petitioner in the alleged misuse of E-way Bills as that would involve fact appreciation and with respect to that the petitioner has adequate statutory reme .....

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..... erwise, in the context of the fact allegation of misuse of E-way Bills involving the present petitioner, the objections being raised by learned counsel for the petitioner do not find merit acceptance, at this stage. 6. Once allegations of infraction of law arise, adjudication proceedings may not be interjected in exercise of extra ordinary jurisdiction of the writ court. Limited scope of challenge .....

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