2024 (10) TMI 1314

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....kar with Ms. Marie Rosette Pereira, Advocates. For the Respondent : None   P.C: 1. Heard learned Counsel for the Petitioner. 2. By instituting the proceedings of this Writ Petition, the Petitioner, which is the Company engaged in the business of manufacture of non-alcoholic beverages, assails the validity of the impugned order dated 28.06.2024 passed by the Joint Commissioner, CGST Goa,....

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.... 5. The learned Counsel for the Petitioner, at this juncture, however, states that the Petitioner by instituting the instant Writ Petition has not only challenged the order dated 28.06.2024 passed by the Joint Commissioner, but has also challenged the validity of the show cause notice dated 13.04.2023, against which, no Appeal under the Act is provided and therefore, this Petition ought to be ente....

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....he Petitioner submitted its reply and it is only thereafter that the impugned order dated 28.06.2024 has been passed. The issue relating to the show cause notice being without jurisdiction is said to have been raised by the Petitioner while submitting his reply before the Joint Commissioner, who has passed the impugned order dated 28.06.2024. Once the Petitioner submitted to this show cause notice....

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.... of the Constitution of India. These exceptions are well known. The discretion in such a situation may be exercised by this Court under Article 226 of the Constitution of India in case there are violations of principles of natural justice or the decision under challenge has not been taken by the competent authority. It is not the case of the Petitioner that the impugned order dated 28.06.2024 coul....