TaxTMI 
TaxTMI 
2024 (12) TMI 724
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....ade by the Principal Commissioner of CGST and Central Excise, Pune. 3. The petitioner, in paragraph 29, has made the following averments:- "No other alternate, adequate and equally efficacious remedy is available to the petitioner and the reliefs claimed herein if granted would be complete." 4. The above averments are quite misleading because the petitioner has an alternate remedy, i.e. an appeal to the Commissioner (Appeals). In fact, the impugned order very distinctly states that the petitioner has such a remedy and gives full details of the Appellate Authority. In such circumstances, the averments in paragraph 29 of the petition are misleading and cannot be appreciated. 5. Mr Ghosh, learned Senior Advocate, however, submitted that ....
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....imited (supra) was considered correctly by the adjudicating authority, and he submitted that that decision is binding even on this Court. 8. We have considered the rival contentions and perused the material on record. Upon such consideration and perusal, we are satisfied that no case is made out to deviate from the usual practice of requiring the party to exhaust the alternate statutory appeals available to them. 9. Recently, in Oberoi Constructions Ltd. vs. The Union of India & Ors. Writ Petition (L) No.33260 of 2023 dated 11 November 2024, we exhaustively surveyed the decisions on alternate remedies. We also referred to the trend of attempting to deviate from this practice and take chances by filing petitions in this Court. By adopting ....
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....not availing of alternate statutory remedies provided by the Statute. There is not even an averment that the petitioner cannot arrange for a pre-deposit amount. The petitioner is a multi-national company, and in any event, based on such ground, there is no question of by-passing the alternate remedy provided by the Statute. 14. Regarding the limited challenge to the notification dated 31 March 2023, we keep open the contention in that regard. Should the petitioner not succeed by recourse to the remedy available under the Act, and if occasion arises to challenge the final determination, the petitioner is granted liberty to press the challenge to the notification dated 31 March 2023. All contentions of all parties in this regard are kept ope....