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TMI Blog2024 (5) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... atena of judgments has held that when there is alternative statutory remedy is available, the writ Court ordinarily should not entertain the writ petition filed under Article 226 of the Constitution of India. In case of UNITED BANK OF INDIA VERSUS SATYAWATI TONDON AND OTHERS [ 2010 (7) TMI 829 - SUPREME COURT] it was held that It is true that the rule of exhaustion of alternative remedy is a rule of discretion and not one of compulsion, but it is difficult to fathom any reason why the High Court should entertain a petition filed under Article 226 of the Constitution and pass interim order ignoring the fact that the petitioner can avail effective alternative remedy by filing application, appeal, revision, etc. and the particular legislation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arnishee notice bearing reference no./GSTR3B-2A/2018-19/RAI2 3/2024/504 dated 08/02/2024 issued by the Respondent No.3 (Annexure P/3); 10.5. Any other relief(s)/order(s)/direction(s) in favour of petitioner, which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case, in the interest of justice. 10.6. Cost of the petition." 2. Learned counsel for the petitioner submits that under the scheme of GST a notice is required to be issued before passing the impugned order. She further submits that the notice was issued through e-mail of Syndicate Bank and at the time of the notice was issued, it has already been merged in successor Canara Bank. Therefore, the petitioner was not able to operate the e-mail, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he remedies available under the relevant statute. 44. While expressing the aforesaid view, we are conscious that the powers conferred upon the High Court under Article 226 of the Constitution to issue to any person or authority, including in appropriate cases, any Government, directions, orders or writs including the five prerogative writs for the enforcement of any of the rights conferred by Part III or for any other purpose are very wide and there is no express limitation on exercise of that power but, at the same time, we cannot be oblivious of the rules of self-imposed restraint evolved by this Court, which every High Court is bound to keep in view while exercising power under Article 226 of the Constitution. 45. It is true that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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