The HC dismissed the petition on maintainability grounds,...

The HC dismissed the petition on maintainability grounds, holding that an effective alternate remedy existed through statutory appeal to the Commissioner, Central Tax (Appeal) against the adjudicating authority's order. While acknowledging that the rule against entertaining Article 226 petitions when statutory appellate remedies are available is not rigid and exceptions exist per Supreme Court precedents, the court found no exceptional circumstances warranting intervention. The appellant received adequate opportunity to present submissions both before and after the show cause notice, with statements recorded and replies submitted during adjudication under statutory provisions. No violation of natural justice principles occurred. The appeal was dismissed with no grounds found to interfere with the Single Bench order.