2024 (10) TMI 781

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rish Kumar, learned Senior Counsel representing Sri P. Kamalakar, learned counsel for the petitioner, Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 and 2 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3. 2. The challenge is mounted to the Order-in-Original dated 22.05.2024 whereby an adverse order is passed against the petitioner, a Chartered Accountant. 3. Learned Senior Counsel for the petitioner, at the outset, fairly submits that although, the impugned order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017, the petition is maintainable because the impugned order is passed in ut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....other (2005) 8 SCC 264 and it was opined as under:- "17. ...But normally, the High Court should not entertain writ petitions unless it is shown that there is something more in a case, something going to the root of the jurisdiction of the officer, something which would show that it would be a case of palpable injustice to the writ petitioner to force him to adopt the remedies provided by the statute...." 7. Recently, the Hon'ble Supreme Court in its judgment dated 10.04.2024 in the case of PHR Invent Educational Society Vs. UCO Bank and Others (2024) 4 S.C.R. 541 disapproved the order of Telangana High Court in W.P. No. 5275 of 2021, dated 04.02.2022, wherein a Division Bench of this Court entertained a Writ Petition despite availability....