AI Drafter 
TaxTMI 
TaxTMI 
2024 (12) TMI 1042
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.... Mumbai. 3. The covering letter under which the impugned order was forwarded to the Petitioner clearly states that this order is appealable to the Customs Excise and Service Tax Appellate Tribunal (CESTAT). Despite this, the only averment in the context of the alternate remedy is found in paragraph 18 of the petition, which reads as follows:- "18. The Petitioner has no other alternative efficacious remedy available for the redressal of his grievances except by way of the present petition and this Hon'ble Court has the requisite territorial jurisdiction to try and entertain this Writ Petition." 4. The above averment is misleading, and based upon the same, the usual practice of requiring the parties to exhaust the alternate sta....
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....tries vs. State of Himachal Pradesh (2021) 6 SCC 771 to submit that the Petitioner's case falls within the exceptions to the rule of alternate remedy. 8. For all the above reasons, Dr. Chandrachud submitted that this Court should entertain this petition instead of relegating the Petitioner to the alternate remedy. 9. Mr. Adik submitted that no exceptional circumstances arise in this petition and, therefore, the normal rule of exhausting alternate remedies should not be bypassed. He pointed out that the Petitioner, for the relevant year itself, had a turnover of about Rs. 485 crores; therefore, the contentions about the inability to arrange the pre-deposit amount are incorrect. He submitted that there was ample evidence on record that ....
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....itioner's fundamental right protected by Part-III of the Constitution. There is no violation of the principles of natural justice alleged. The impugned order or the proceedings in which the order was made cannot be styled as wholly without jurisdiction. The vires of no legislation have been challenged in this petition. Instead, this decision holds that when a right is created by statute that prescribes the remedy or procedure for enforcing the right or liability, the resort must be held to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. This rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion. This decision further holds that in ca....
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.... of whether the statutory authority has not acted in accordance with the provisions of the enactment in question will have to be examined in the context of the facts and other material on record. These are disputed questions of facts and would involve appreciation and evaluation of the material on record. It is too premature to hold that this is a case of perversity. Therefore, based upon Chhabil Dass Agarwal (supra), no case is made out to bypass the rule or practice of exhaustion of alternate remedies. 16. The decision of Syed Irfan Mohammed (supra) prima facie turns on its own facts, which are not comparable to the facts in the present case. In any event, we do not wish to even remotely foreclose any of the Petitioner's or Respondents....
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....hing is pleaded about the Petitioner's capacity to arrange the pre-deposit amount. At least the impugned order indicates that during the hearing in question, the Petitioner was dealing in the import and export of gold and had a turnover of Rs.485 crores. 20. For all the above reasons, we decline to entertain this petition. However, this will not preclude the Petitioner from instituting an appeal against the impugned order. None of the observations in this order need to influence the Appellate Court should the Petitioner institute an appeal against the impugned order. The observations were in the context of considering the submissions regarding the departure from the rule or practice of exhaustion of alternate remedies. 21. Dr. Chandra....