Writ disposed, petitioner directed to alternate appeal as higher ruling awaited; all issues left open for decision

The HC declined to adjudicate on the maintainability challenge, alleged delay in adjudication of the show cause notice, and claimed violation of natural justice in light of a pending authoritative determination by the SC on similar issues. Observing that the impugned order had since become appealable under the statutory scheme, the HC disposed of the writ petition without examining the merits, granting the petitioner liberty to pursue the efficacious alternate appellate remedy. All substantive contentions were left open for adjudication by the appellate authority.

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The High Court declined to entertain the writ petition on the ground that the impugned order is appealable before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), thereby recognizing the availability of an efficacious alternate remedy. The petitioner had urged that the writ be entertained due to alleged "violation of natural justice" arising from delay in adjudication of the show cause notice. Referring to the Supreme Court's order in *Union of India & Ors. v. GMR Airport Infrastructure Ltd.*, Petition for Special Leave to Appeal (C) No. 5392 of 2025, dated 2 May 2025, the Court noted that it is "required to defer consideration of such issues" relating to delayed adjudication. In view of this and the statutory appellate remedy now available, the petition was disposed of with liberty to the petitioner to file an appeal before CESTAT within four weeks of uploading of the order. The Court directed CESTAT to decide the appeal "on its own merits and in accordance with law," taking cognizance of the Supreme Court's order in *GMR Airport Infrastructure Ltd.* and expressly kept all contentions of all parties open. No order as to costs.

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