2024 (12) TMI 785

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....hmukh i/by M/s PDS Legal, Advocates. For the State: Ms. Jyoti Chavan, Addl. GP. PC:- 1. Heard learned counsel for the parties. 2. This is yet another case where the Petitioner is attempting to bypass the practice of exhausting alternate remedies and taking chances with the Court processes. 3. The challenge in this Petition is the Refund Rejection Order dated 22nd April 2024, against....

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.... submitted that the reliefs prayed for herein if granted, would afford to them complete relief and justice to the Petitioner." 5. The record prima facie shows that the Petitioner was issued a show-cause notice and called upon to attend the personal hearing on 15 April 2024. The petitioner sought an adjournment of 10 days to reply to the notice, which was apparently granted. The Petitioner then ....

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....d only on the ground that the Petitioner failed to explain "as per the provisions of the Act and Rule". However, Ms Chavan learned Addl. G.P. for the State pointed out the reasons from pages 63 to 67. At this stage, we are not concerned with the reasonability or legality of such reasons. Since the Petitioner has the alternate remedy of statutory appeal, the Petitioner must, if he so chooses resort....

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....(supra) instead of repeating the reasons and precedents, we dismiss this petition but with liberty to the Petitioner to avail of the alternate remedy of appeal. 10. Mr. Shah states that an appeal will be instituted within four weeks from today. If the appeal is instituted within four weeks from today, the Appellate Authority should consider the appeal on merits without adverting to the limitati....