9911796707
TMI Blog2024 (8) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... E COURT (LB)] , it is seen that the Supreme Court had observed that the High Court ought not to ordinarily entertain a writ petition under Article 226 of the Constitution, if an effective remedy is available to the aggrieved person and such a principle should be applied with great rigour in matters involving recovery of taxes, cess, fees and other types of public money. Merely because of the fact that the petitioner could not submit the reply to the show cause notice on the ground that he was incapacitated on account of his health problems cannot be a ground to involve the writ remedy more so, when the documents enclosed to the writ petition do not show the petitioner was infact incapacitated from filing the reply to the show cause notice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit, CGST, Guwahati had passed an order thereby confirming the demand of service tax amounting to Rs. 16,04,738/- on the services rendered during FY 2016-17 in terms with the proviso to sub-section (1) of Section 73 of the Finance Act, 1994. In addition to that the petitioner was also saddled with the liability of interest and penalty as mentioned in the impugned order. 3. This Court further takes note of that the said order is appealable in terms with Section 107 of the CGST Act, 2017 to the Commissioner (Appeals), Customs, CGST and Central Excise (NER), GST Bhawan that to within 60 days from the date of the said communication. 4. The case of the petitioner as set out to challenge the said impugned order before this Court is that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly observed that, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc. the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. It has been held that, though the powers of the High Court under Article 226 of the Constitution are of widest amplitude, still the courts cannot be oblivious of the rules of self-imposed restraint evolved by this Court. The Court further held that though the rule of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld entertain the writ petition at all. In the instant case it is seen that neither of the grounds set out in the Judgment of the Supreme Court in the case of M/s Godrej Sara Lee Ltd (supra) is present. Merely because of the fact that the petitioner could not submit the reply to the show cause notice on the ground that he was incapacitated on account of his health problems cannot be a ground to involve the writ remedy more so, when the documents enclosed to the writ petition do not show the petitioner was infact incapacitated from filing the reply to the show cause notice at that relevant part of time. Therefore the question of violation of the principles of natural justice as claimed by the petitioner do not arise. Under such circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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