2024 (10) TMI 781

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....(HON'BLE SUJOY PAUL,J) Heard Sri P. Girish 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 maintainab....

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.... U.P. State Spinning Co. Ltd. v. R.S. Pandey and Another (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....

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....ugh the rule of exhaustion of alternative remedy is a rule of discretion and not one of compulsion, still it is difficult to fathom any reason why the High Court should entertain a petition filed under Article 226 of the Constitution." (Emphasis Supplied) 8. In view of aforesaid legal position, it is clear that "maintainability" and "entertainability" are two different facets. Merely, because petition is "maintainable", it creates no compulsion on the Writ Court to "entertain" it. If the petitioner has not raised any objection of limitation/jurisdiction before the Authority, he may raise all possible objections in his appeal memo before the Appellate Authority. The petitioner is unable to show if he is relegated to avail the remedy of....