2020 (12) TMI 482

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....alia, Judge For the Petitioners: Mr. Bharat Bhushan, Advocate (through Video conferencing). For the respondents: Mr. Ajay Vaidya, Sr. Additional Advocate General for respondent No.1.Mr. Lokender Pal Thakur, Sr. Penal Counsel, for respondent No.2. ORDER Sureshwar Thakur, J (oral) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respec....

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....ncial principle, embodying the canon qua upon availability of an alternative statutory remedy, vis-a-vis, the filing of the extant petition, the extant petition, is, still maintainable (a) exception whereof, is, comprised in palpable breaches being made by the assessing authority, vis-a-vis, the statutory provisions appertaining to the levy of GST, upon the petitioner firm, (b) whereupon alone the....

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....essity of deposit of the afore percentum of tax determined, under the afore assessment orders, stand contended by him, to, render the afore alternative remedy to be inefficacious, as, the bank accounts of the writ petitioner firm rather stand frozen. He further submits that thereupon, he would be de-facilitated to maintain a duly constituted appeal, before the statutory authority concerned. For un....

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....e, it is also directed that the writ petitioner shall deposit the entire quantum of admitted liabilities towards tax, before the statutory authority concerned, in contemporaneity, of, its maintaining the statutory appeal. 6. Be that as it may, it is open for the writ petitioner, to, agitate before the statutory authority concerned, the validity of the order, if any, made orally or in writing, t....