TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition dismissed for lack of maintainability for failing to exhaust statutory alternate remedy of appeal; no patent natural justice breach</h1> HC dismissed the petition for lack of maintainability, finding the petitioner failed to justify bypassing the statutory alternate remedy of appeal. The ... Maintainability of petition - availability of alternate and efficacious remedy of an Appeal - Petitioner submits that personal hearing notices were only uploaded on the portal and were not personally served upon the Petitioner - principles of natural justice - HELD THAT:- It is satisfied that the Petitioner has not made out any case for bypassing the alternate remedy provided under the law. This is not some case of patent breach of the principles of natural justice; at best, this is an arguable case based upon certain observations in the decision of the Madras High Court, which was relied upon by the learned Counsel for the Petitioner. The same decision took note of certain other decisions which have taken a contrary view. In the case of Oberoi Constructions Ltd Vs Union of India & Ors [2024 (11) TMI 588 - BOMBAY HIGH COURT], several precedents are analyzed on the subject of exhaustion of alternative remedies and also observed the increasing trend of filing Petitions that bypass alternative remedies provided under the statute or taking chances. Therefore, by following the reasoning in the said decision and the precedents referred to therein, it is declined to entertain this petition. Petition dismissed. The Petition challenging the order-in-original dated 30 August 2024 is dismissed for failure to exhaust the statutory alternative remedy of appeal. The court held the case does not disclose a 'patent breach of the principles of natural justice'; at best it raises an arguable point based on a contrary Madras High Court observation. Uploading personal hearing notices on the portal was treated as a valid form of service, and alleged non-personal service or claimed 'double taxation' are matters for the appellate authority. Reliance placed on Oberoi Constructions Ltd v. Union of India (2024 SCC OnLine 3508) and related precedents supporting refusal to bypass alternative remedies. Petitioner granted liberty to raise all contentions, including alleged natural justice violation or double taxation, before the appellate forum. If an appeal is filed within four weeks of upload of this order, the appellate authority will consider it on merits without referring to limitation. No costs awarded.
TaxTMI 
TaxTMI 
