2019 (12) TMI 161

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....Additional Commissioner of Central GST and Central Excise, Vadodara-II (hereinafter referred to as the "adjudicating authority") whereby, he has ordered confiscation of the vehicles which are subject matter of the petitions and given the petitioners an option of redemption on payment of redemption fine as stipulated in the impugned order. 2. Heard Mr. P.P. Majmudar, learned advocate for the petitioners and Mr. Viral K. Shah, learned senior standing counsel for the respondent. 3. Mr. Viral K. Shah, learned senior standing counsel for the respondent, has at the outset raised a preliminary contention as regards the maintainability of the present petitions on the ground that against the impugned order in original, the petitioners have a r....

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....at in the facts of the present cases also, the adjudicating authority has not assigned any reasons as to why the conveyances in question are required to be confiscated. 5. Since a preliminary question as regards the maintainability of the petitions has arisen, it is necessary for the petitioners to first cross this hurdle before the petitions can be heard on merits. In this case, a perusal of the impugned order-in-original reveals that the same has been passed under the provisions of the Central Goods and Services Tax Act. It is not the contention of the petitioners that the adjudicating authority lacks the jurisdiction to decide the matter. The only contention is that the impugned order is an unreasoned order and is in breach of the pri....

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.... Court in Commissioner of Income-tax v. Chhabil Dass Agarwal, (2014) 1 SCC 603, has held thus: "5. Thus, while it can be said that this Court has recognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, AIR 1964 SCC 1419, Titaghur Paper Mills case, (1983) 2 SCC 433 and other similar judgments that the High Court will not entertain a petition under Ar....