TMI Blog2023 (12) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition No. 19944/2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... dents is wholly unjust. 3. Reliance has been placed on Godrej Sara Lee Ltd. vs. The Excise and Taxation Officer-cum-assessing Authority & Ors. : AIR 2023 SC 781. 4. Learned counsel for the respondents, to whom advance copy of petition has been supplied, made submissions that the show cause notice was issued to the petitioner way back on 22.03.2022 and the petitioner choose not to file any respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the parties and have perused the material available on record. 6. It is not in dispute that pursuant to show cause notice issued to the petitioner, the petitioner only on account of pendency of DBCWP No.4465/2021, choose not to respond to the said show cause notice and put forth his response to the said show cause notice and insisted on the adjudication being deferred only on account of penden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India on the settled parameters, based on which, the same can be invoked by this Court despite availability of remedy of appeal, including as law laid down in the case of Godrej Sara Lee Ltd. (supra).
8. In view of above discussion, the writ petition is dismissed leaving it open for the petitioner to avail the remedy of appeal in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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