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TMI Blog2024 (6) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... te. For the Respondents : Mr. Biswaraj Agarwal, Advocate Mr. Shankar Sarkar, Advocate. For the State : Mr. Subir Kumar Saha, Learned AGP Mr. Sandip Guha Roy, Advocate. 1. The instant appeal is taken up out of turn on the mentioning of the learned Advocate for the appellants. The impugned order passed by the Single Bench, which is assailed in the instant Mandamus Appeal, appears to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed person, there is no fetter on the part of the High Court to entertain the writ-petition under Article 226 of the Constitution of India. It is not an absolute rule that the powers enshrined under Article 226 of the Constitution of India upon the High Court, is taken away by virtue of the provision contained in the statute providing the remedy by way of an appeal. It is not a rule of exclusion bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ-petition that the petitioners apart from challenging several orders in the form of a Circular, have also challenged the vires of paragraph 6 of Circular No. 31/05/2018- GST dated 09.02.2018, as amended vide CBI&C Circular No. 169/01/2022-GST dated 12.03.2022, having offended with the provisions contained in Sections 73 and 74 of the CGST Act 2017. 6. It is no gainsaying that the moment th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the said issue and should not have relegated the parties before the statutory authority which is denuded of such powers. 8. In such view of the matter, the impugned order is hereby set aside. 9. The writ-petition is remanded to the Single Bench to decide the primary relief where the vires of the circulars have been challenged after affording an opportunity of hearing to the respective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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