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TMI Blog2024 (8) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... nds it very pertinent to take note of a recent judgment of the Supreme Court in the case of PHR INVENT EDUCATIONAL SOCIETY VERSUS UCO BANK AND OTHERS [ 2024 (4) TMI 466 - SUPREME COURT (LB)] where it would be seen that the High Court should not ordinarily entertain a writ petition under Article 226 of the Constitution, if an effective remedy is available to the aggrieved person. The Supreme Court further emphasized that this Rule should be applied with great rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. It was further observed that though the powers under Article 226 of the Constitution are of widest amplitude, still the courts cannot be oblivio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to show cause as to why service tax including cess amounting to Rs.30,19,653/- for the period 2016-17 should not be demanded and recovered from him under the proviso to Section 73 (1) of the Finance Act, 1994 read with Section 174 (2) of the CGST Act, 2017 along with applicable interest and penalty. There is no denial to the fact that the show cause notice was received. However, the petitioner chose not to file any show cause reply. It is further seen that on various occasions, the petitioner was asked to appear by issuance of notice as is apparent from Annexure-2 and Annexure-3 to the writ petition, thereby fixing a specific time for giving an opportunity of hearing to the petitioner. However, it is seen that the petitioner d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court has clearly held that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person. It has been held that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. The Court clearly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 109 GSTR 402. This judgment is being duly referred to by this Court taking into account as to under what circumstances, the Writ Court can exercise its jurisdiction inspite of availability of alternative remedy. In the said judgment, the Supreme Court observed that in cases where: (i) the writ petition seeks enforcement of any of any fundamental rights; (ii) where there is a violation of the principles of natural justice; (iii) where the order or the proceedings is wholly without jurisdiction; (iv) where the vires of an Act is challenged; or (v) where pure questions of law is raised. In such circumstances, this Court can exercise its writ jurisdiction, inspite of the availability of the alternative remedy. 9. In the backdrop of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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