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TMI Blog2024 (9) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of PHR INVENT EDUCATIONAL SOCIETY VERSUS UCO BANK AND OTHERS [ 2024 (4) TMI 466 - SUPREME COURT (LB)] wherein the Supreme Court dealt with the aspect as regards exercise of jurisdiction under Article 226 of the Constitution vis a vis availability of alternative remedy. Though a perusal of the said Judgment reveals that the said Judgment was delivered in the case of a proceeding under the Securitization And Reconstruction of Financial Assets And Enforcement of Security Interest Act, 2002, but this Court finds it relevant to take note of the observations of 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin 30 (thirty) days from the date of the instant order, the Commissioner (Appeals) shall decide the appeal on merits without going into the question of limitation. Petition disposed off. - HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s) : Mr. D. Sahu. For the Respondent(s) : Mr. S.C. Keyal, SC, GST. JUDGEMENT AND ORDER (ORAL) Heard Mr. D. Sahu, the learned counsel appearing on behalf of the petitioner and Mr. S. C. Keyal, the learned Standing Counsel appearing on behalf of the respondents. 2. The instant writ petition has been filed challenging the Order-in-Original No. 62/Addl. Of Commr./ADJ/ST/COMMR/DIB/2023-24 passed by the Additional Commissioner, Central Goods and Service Tax, Dibrugarh whereby an amount of Rs. 97,20,19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Act, 2002, but this Court finds it relevant to take note of the observations of the Supreme Court at paragraph No. 23 of the said Judgment which is reproduced herein under:- 23. It could thus be seen that, this 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court observed that a writ petition can be entertained inspite of availability of alternative remedy when (i) the writ petition seeks enforcement of any of the fundamental rights (ii) where there is a violation of the principles of natural justice (iii) where an order or the proceedings is wholly without jurisdiction (iv) where the vires of an Act is challenged. In addition to that, it was also observed that when an issue is raised purely on a question of law, the High Court can entertain a writ petition. 7. In the backdrop of the above, the question which arises is as to whether this Court should entertain the writ petition at all. In the instant case, the exceptional circumstances as stated in the Judgment of the Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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