TaxTMI 
TaxTMI 
2024 (8) TMI 1198
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....appearing on behalf of the petitioner. Ms. K Phukan, the learned CGC appears on behalf of the Union of India. None appears on behalf of the GST on call. 2. The instant writ petition has been filed by the petitioner challenging the show-cause notice dated 22.10.2021 as well as the Order-In-Original dated 18.06.2024. It is relevant to take note of that the petitioner was issued a demand cum show cause notice dated 22.10.2021, asking the petitioner to show cause as to why service tax including cess amounting to Rs.30,19,653/- for the period 2016-17 should not be demanded and recovered from him under the proviso to Section 73 (1) of the Finance Act, 1994 read with Section 174 (2) of the CGST Act, 2017 along with applicable interest and penalty....
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....ion taking into account that an efficacious alternative remedy is available. 6. At this stage, this Court finds it very pertinent to take note of a recent judgment of the Supreme Court in the case of PHR Invent Educational Society Vs. UCO Bank and others reported in (2024) 6 SCC 579 and more particularly to the observations so made at paragraph 23 of the said judgment, which is reproduced herein under:- "23. It could thus be seen that, this Court has clearly held that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person. It has been held that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other t....
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....other financial institutions. It was further observed that though the powers under Article 226 of the Constitution are of widest amplitude, still the courts cannot be oblivious of the rules of self-imposed restraint evolved. 8. This Court further finds it very relevant to take note of another judgment of the Supreme Court in the case of M/s. Godrej Sara Lee Ltd. Vs. Excise and Taxation Officer cum Assessing Authority and Ors, reported in (2023) 109 GSTR 402. This judgment is being duly referred to by this Court taking into account as to under what circumstances, the Writ Court can exercise its jurisdiction inspite of availability of alternative remedy. In the said judgment, the Supreme Court observed that in cases where: (i) the writ pet....