9911796707
TMI Blog2024 (12) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... ity does not address all the issues which were raised by the petitioner in its reply - rate of GST on activities undertaken - HELD THAT:- What should be the extent or length of logic and reasoning, is not decisive as to whether writ petition should be entertained or the party should be driven to exhaust the alternative remedy available under the law. It is satisfied that the order passed by the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation for filing appeal, it is directed that if the petitioner prefers appeal within a period of 90 days from today, the appellate authority shall examine and decide the appeal on its own merits without going into the issue of limitation - petition disposed off. - HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of the petitioner, in view of the nature of activities undertaken and carried by it, would be only 12% whereas the adjudicator has come to a conclusion that the liability of the petitioner is towards payment of GST @ 18% which is apparently wrong and illegal. Learned Senior Counsel would submit that though there exists alternative remedy of filing appeal, the petitioner has approached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , without anything more, would not impress this Court to entertain this petition despite existence of alternate and efficacious statutory remedy of appeal provided under the governing law. Present being not a case of absence of jurisdiction, violation of principles of natural justice or malice, we are not inclined to interfere with the order passed by the adjudicating authority only on that ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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