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TMI Blog2025 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. This Court underlines that this statutory provision ensures that the petitioner has a clear and adequate remedy available for his grievance. This Court further holds that when a specific remedy is available, it is a well settled principle of law that the High Court's writ jurisdiction cannot be ordinarily invoked unless under exceptional circumstances. In the present case, as the petitioner could not demonstrate any exceptional circumstances and has adequate relief by way of preferring an appeal under Section 107 of the GST Act and there arises no need for judicial intervention through a writ petition at this stage. Conclusion - The petitioner was afforded adequate opportunities to present their case and respond to the allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 2018 to March, 2019 allowing the chance to show cause why the RTP should not pay tax as ascertained after deducting the amount already paid voluntarily for the said period by 29:04 2024 But on 25-04-2024 a reply was received from the RTP with the request to extend the date of hearing for a month because their learned advocate would be busy in attending the audit of accounts. Accepting the prayer the date of submission of reply was adjourned to. In its reply dated 23-04-2024 without contending the issues/observations mentioned in the issued show cause notice the RTP only highlighted the point of allowing the scope of Cross verifications for effectively defend themselves against the persons and submit reply to the intimation of DRC-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sri Tapan Kr. Deb, the partner of Arrow Roadlines and Sudhamoy Dutta partner of Dutta Roadways in presence of the authorised representatives. The RTP submitted the consignment notes of only transporter Le. "Arrow Roadlines" in support of the exports of the goods by the RTP During hearing both of them produced some documentary evidences in support of their statements. 8. Hence the issue of cross examination is not applicable here. 9. Smt. Anjali Sarker was not the Owner of Virika Marketing Pvt. Ltd but the landlady of the principal place of business of Virika Marketing Pvt. Ltd and Smt. Sarkar denied that she or any person of her family never entered into any agreements with the directors of Virika Marketing Pvt. Ltd. 10. The statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice can be rejected on the basis of the judicial pronouncement of Hon'ble Supreme Court of India in a similar case of Customs authority. In its judgement Hon'bie Supreme Court of India in Kanungo & Company vs Collector Of Customs And Ors. on 7 February, 1972 case decided that "We may first deal with the question of breach of natural justice. On the material on record, in our opinion, there has been no such breach. In the shote cause notice issued on August 21, 1961, all the material on which the Customs Authorities hue relied was set out and it was then for the appellant to give a suitable explanation. The complaint of the appellant now is that all the persons from whom enquiries were alleged to have been made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrate any exceptional circumstances and has adequate relief by way of preferring an appeal under Section 107 of the GST Act and there arises no need for judicial intervention through a writ petition at this stage. 16. Accordingly, the writ petition being WPA 2531 of 2025 is disposed of. However, this Court clarifies that this dismissal does not prejudice the rights of the petitioner to avail the appellate remedy as provided by law. 17. However, I make it clear that as the writ petition was filed by the petitioner on 30.01.2025 the appellate authority should allow the writ petitioner to file his appeal within 30 days from date and in accordance with law. 18. There shall be no order as to costs. 19. All parties shall act on the server c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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