2024 (3) TMI 835

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..... , 1 INTERNATIONAL AIRPORT, NEW DELHI (DELHI) - GST - 2024 (3) TMI 835 - MADHYA PRADESH HIGH COURT - TMI - MADHYA PRADESH HIGH COURT - HC - Dated:- 12-3-2024 - WRIT PETITION No. 6035 of 2024 - - - GST - Maintainability of petition - appealable order u/s 107 of the Goods and Service Tax, 2017 - petitions have been dismissed by this Court on the ground of availability of an efficacious alternative r .....

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..... MISHRA FOR THE PETITIONER : SHRI JITENDRA MOTWANI, LEARNED COUNSEL FOR THE PETITIONER FOR THE RESPONDENTS : SHRI ANIKET NAIK, LEARNED DEPUTY ADVOCATE GENERAL FOR THE RESPONDENT/STATE ORDER Heard on the question of admission. This present writ petition under Article 226 of the Constitution of India has been filed by the petitioner seeking the following reliefs :- (a) Issue a Writ of Certiorari or .....

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..... tion, (i) stay the operation of Impugned Order dated 19.12.2023; (ii) direct the department to verify and submit a fresh report on whether there is any tax implication in the matter inasmuch as the entire tax demanded and confirmed vide the Impugned Order dated 19.12.2023 stands paid as has been explained above; and (iii) any other ad-interim relief/s, interim reliefs this Hon'ble Court deems .....

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..... x Court in case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai (1998) 8 SCC 1 wherein it is held that the alternative remedy is not a bar at least three contingencies, namely, where the writ petition has been filed for the enforcement of any of the Fundamental Rights or where there has been a violation of the principle of natural justice or where the order or proceedings are wholly w .....

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..... itution of India should be dismissed in limine when there is statutory provision of appeal. In another case Ansal Housing and Construction Limited vs. State of Uttar Pradesh and others (2016) 13 SCC 305 it is held that when there statutory appeal is provided, then the said remedy has to be availed. 7. In view of the aforesaid and also looking to the fact of availability of an efficacious alternati .....

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