9911796707
TMI Blog2025 (1) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... l Care Pvt. Ltd. Vs. Union of India, Commissioner CGST CEX Audit-Thane, Commissioner CGST CE Thane Commissionerate [ 2021 (4) TMI 368 - BOMBAY HIGH COURT ] has no applicability to the facts of the present case, for the very reason that suspicious material was found at the place of the petitioners and it was found that petitioners were clandestinely involved in manufacturing of Cigarettes and even goods were being supplied which were actually relating to the manufacturing of Cigarettes. The law which emerges from the above judgment is that when an alternate efficacious remedy is available and there are disputed questions of facts, the High Court should decide to decline jurisdiction in a writ petition. Present is a case where on search, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance on M/S Radha Krishan Industries Vs. State of Himachal Pradesh Ors. 2021 (4) TMI 837 Supreme Court; M/S Godrej Sara Lee Ltd. Vs. The Excise And Taxation Officer cum Assessing Authority Ors. 2023(2) TMI 64 Supreme Court and Supermax Personal Care Pvt. Ltd. Vs. Union of India, Commissioner CGST CEX Audit-Thane, Commissioner CGST CE Thane Commissionerate 2021 (4) TMI 368-Bombay High Court. 4. It is contended that since the issuance of show cause notice was without authority, a writ petition is maintainable. 5. Counsel appearing for the Union of India as well as learned Additional Advocate General on advance copy have opposed the present writ petition. It is contended that only show cause notice has been issued and the case involves disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s placed on the power of the High Court is where an effective alternate remedy is available to the aggrieved person; (iii) Exceptions to the rule of alternate remedy arise where (a) the writ petition has been filed for the enforcement of a fundamental right protected by Part III of the Constitution; (b) there has been a violation of the principles of natural justice; (c) the order or proceedings are wholly without jurisdiction; or (d) the vires of a legislation is challenged; (iv) An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law; (v) When a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
