2024 (12) TMI 446

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....ondents : Mr Siddharth Chandrashekar, with Sangeeta Yadav,. PC:- 1. Heard Mr Pathak for the Petitioner and Mr Chandrashekar for the Respondents. 2. This is yet another case where the Petitioner has tried to take a chance with the proceedings in this Court after making false and incorrect statements in the Petition. 3. The Petitioner challenges the impugned order dated 1 August 2024 iss....

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....es that appeal lies to the Customs Excise & Service Tax Appellate Tribunal ("CESTAT"). The particulars of the appellate authority have also been provided. Despite all this, the Petitioner, in paragraphs 40 and 41, states that there is no alternative or efficacious remedy available to them except the present Writ Petition. This averment, to say the least, is misleading. Mr Pathak was unable to show....

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....vember 2024 in Writ Petition (L) No. 33260 of 2023 (Oberoi Constructions Ltd Vs. The Union of India and Others), we have surveyed the decisions on the practice of exhaustion of alternate remedies. We have also pointed out the increasing trend of taking chances by instituting Petitions under Articles 226 and 227 of the Constitution of India by making incorrect and frivolous averments in the Petitio....

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....6112 8. Despite all this, we enquired with Mr Pathak whether we should make an order to protect the Petitioner in the context of the limitation period in instituting the appeal and the timeline within which such appeal would be instituted. At this stage, Mr Pathak, the learned Counsel for the Petitioner, states that the Petitioner has already filed an appeal since recovery proceedings were init....