2024 (7) TMI 1444

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....nandes senior standing counsel for CBIC ORDER PER HON'BLE SP, J. Sri Srinivas Ganishetti, learned counsel appears for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appears for the respondents. 2. Learned counsel for the petitioner submits that the Order-in-Original (OIO) dated 03.04.2024 is subject matter of challenge in this petition. No doubt, th....

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....ent lack of jurisdiction. It is trite that despite availability of statutory alternative remedy, interference under Article 226 of the Constitution can be made in certain circumstances. However, this is discretion of the Court and not a compulsion. 6. In M/s Godrej Sara Lee Ltd. (supra), the reason for entertaining a petition was point was confined to interpretation of law and there were no dis....

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....with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redres....

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.... be made by bypassing the statutory remedy. Petitioner has not shown that the impugned OIO suffers from jurisdictional error or constitutionality of any provision etc., is under challenge. Mere violation of principles of natural justice etc., cannot always be a reason for interference in a writ petition. Interestingly, in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai [(1998) 8 SCC 1], ....