9911796707
TMI Blog2024 (10) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed. The issue relating to the show cause notice being without jurisdiction is said to have been raised by the Petitioner while submitting his reply before the Joint Commissioner, who has passed the impugned order dated 28.06.2024. Once the Petitioner submitted to this show cause notice dated 13.04.2023 by filing its reply, though raising an objection that the show cause notice was without jurisdiction, in our considered opinion, the appropriate remedy available to the Petitioner is to invoke the provisions of Section 107 of the CGST Act for challenging the impugned order dated 28.06.2024. It is well established that the remedy under Article 226 of the Constitution of India is discretionary, hence, ordinarily such a discretion sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing of the impugned order dated 28.06.2024. 4. Admittedly, the impugned order dated 28.06.2024 is appealable under Section 107 of the CGST Act, 2017 before the Commissioner GST (Appeals) and as such, we are not inclined to entertain this Writ petition on the ground of availability of alternate and efficacious remedy available to the Petitioner. 5. The learned Counsel for the Petitioner, at this juncture, however, states that the Petitioner by instituting the instant Writ Petition has not only challenged the order dated 28.06.2024 passed by the Joint Commissioner, but has also challenged the validity of the show cause notice dated 13.04.2023, against which, no Appeal under the Act is provided and therefore, this Petition ought to be ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2024. 8. It is well established that the remedy under Article 226 of the Constitution of India is discretionary, hence, ordinarily such a discretion should not be exercised by this Court, in case there is any other statutory and efficacious remedy available to the person invoking writ jurisdiction of this Court. There are few exceptions, of course, where even on the face of the availability of statutory remedy, this Court may exercise its discretion to entertain a Petition under Article 226 of the Constitution of India. These exceptions are well known. The discretion in such a situation may be exercised by this Court under Article 226 of the Constitution of India in case there are violations of principles of natural justice or the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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