2021 (4) TMI 127

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....ce Tax<br>HON&#39;BLE MRS. JUSTICE SABINA AND HON&#39;BLE MR. JUSTICE MANOJ KUMAR VYAS For Petitioner(s) : Mr. Narendra Singhvi, Advocate For Respondent(s) : Mr. M.S. Singhvi, Advocate General with Mr. Sheetanshu Sharma, Advocate for RGST Mr. Ajay Shukla, Advocate for CGST Order Petitioner has filed the petition challenging the show cause notice dated 26.11.2020 issued by the respondent no.4. ....

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....he operative part of the order dated 26.2.2019 reads as under:- "19. On the other hand, we find force in the contention of the learned senior counsel, Sri Radhakrishnan, appearing for the appellants that the High Court has committed error in entertaining the writ petition under Article 226 of Constitution of India at the stage of show cause notices. Though there is no bar as such for entertainin....

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....edress in excise matters and held that entertaining writ petition is not proper where alternative remedy under statute is available. When there is a serious dispute with regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at the same time, there is no reason to approach the High Court questioning t....

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....dent nos.2 and 3. On receipt of such responses from the respondents or after expiry of the aforesaid time, it is open for the appellants to consider the same on their own merits and pass appropriate orders, uninfluenced by any of the observations made by this Court in this judgment." Learned counsel for the petitioner has submitted that no services were being provided from the State of Rajasthan,....