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TMI Blog2024 (7) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... th law, if so advised. This writ petition being bereft of merit and substance, is hereby, dismissed. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Devnarayan Mishra For the Petitioner : Shri L. C. Patne, Learned Counsel For the Respondent/State : Shri Bhuwan Gautam, G.A. ORDER PER: SUSHRUT ARVIND DHARMADHIKARI, J. Heard on the question of admission and interim relief. This petition under Article 226 of the Constitution of India has been filed by the petitioner against the orders dated 25.09.2023 and 19.12.2023. The petitioner has prayed for the following reliefs: (a) to call for the relevant records of the case; (b) to quash the impugned show-cause notice dated 25.9.2023 (Annexure P/4] issued by Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 101(4) MPGST Rules, 2017 was drawn against the petitioner requiring the petitioner to pay a sum of ₹ 3,07,19,525/- towards tax plus penalty and interest thereupon. 3. That the petitioner submitted a detailed and exhaustive reply of the same on 09.04.2023 and 12.04.2023, but the same was not found to be satisfactory due to which the show cause notice dated 25.09.2023 for the year 2017-18 and 2018-19 was issued to the petitioner and by the same, the explanations as to why a sum of ₹ 1,30,45,898/- for the year 2017-18 and ₹ 1,76,73,629/- for the year 2018-19 should not be demanded and recovered from the petitioner. That subsequently, petitioner failed to deposit the said amount as required by the show cause notice, the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable and, therefore, the same is liable to be dismissed in liminie and no question of staying the impugned recovery notice arises. 7. Learned counsel for the respondents relied on the judgement of the Apex Court in the case of Hindustan Coca Cola Beverage Private Limited vs. Union of India and others reported in (2014) 15 SCC 44, in which it is held that when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. In Hameed Kunju vs. Nizam reported in (2017) 8 SCC 611, the Apex Court has held that any petition under Article 227 of Constitution 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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