TaxTMI 
TaxTMI 
2024 (12) TMI 580
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....Section 73 of the Central Goods and Services Tax Act, 2017 (the "CGST Act"), which raises a demand of Rs. 2,29,27,926/-on the Petitioner. 3. In paragraph 28 the Petitioner has pleaded that this Petition raises the following substantial question of law: "I. Whether under the facts and circumstances of the case and in view of the provisions of law Respondent No.2 is highly unjustified while raising demand of tax under GST alongwith interest on the ground of excess ITC claimed in GSTR-3B not confirmed in GSTR-2A without even appreciating the fact that the original scheme of GST never came into effect for the period under dispute?" 4. In paragraph 29 of the Petition, the Petitioner has admitted that the Petitioner has an alternate remedy o....
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....nces exist to deviate from the practice of exhausting alternate remedies. She relies on Oberoi Constructions Ltd vs Union of India Writ Petition (L) No. 33260 of 2023 decided on 7 November 2024 and submits that this Petition may be dismissed, and the Petitioners may avail themselves of the alternate remedy available under Section 107 of the CGST Act after fulfilling the requirements for maintaining such an appeal. 8. We have considered the rival contentions, and we are satisfied that no case is made out to depart from the practice of exhaustion of alternate remedies based on the pleadings in this Petition or the contentions advanced by Mr Mukhi on behalf of the Petitioner. 9. The argument that CBIC circulars are not being followed can alw....
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....Hon'ble Supreme Court faulted the High Court for having waived the pre-deposit in the exercise of its writ jurisdiction. The Court held that where a statute prescribes a minimum pre-deposit, there was no question of reducing the pre-deposit amount below the statutorily prescribed minimum and discretion under Article 226 of the Constitution should not have been exercised against the mandatory requirement of the statutory provision. 12. In Oberoi Constructions Ltd (supra), we summarised several decisions on exhausting alternate remedies. By following the reasoning in that decision instead of repeating it in this order, we are satisfied that no case is made out to depart from the usual practice of exhausting alternate remedies. 13. For the a....