2025 (2) TMI 950

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....STICE SUSHRUT ARVIND DHARMADHIKARI This petition under Article 226 of the Constitution of India has been filed against the order dated 28.9.2022, annexure P/1, passed in Case No.GEXCOM/ADJN/ST/COM/229/2021-ADJN-O/o COMMR-CGSTUJJAIN whereby the respondent has passed the order-in-Original confirming the demands as proposed in the show cause notice and rejected the petitioner's responses thereto. 2....

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....eported in (2023) 109 GSTR 402. 4. Heard learned counsel for the parties and perused the record. 5. The Apex court in the case of Hindustan Coca Cola Beverage Private Limited Vs. Union of India and others, reported in (2014) 15 SCC 44 has held that when a statute provides for statutory appeal, the said remedy is to be availed by the litigating parties. 6. In the case of Hameed Kunju vs. Nazim, ....

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....nce of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or de....

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.... only interfere in the matters when disputed question of law are involved and not in the question of facts. In the present case, no disputed question of law is involved. In the present case, from perusal of para 17 of impugned order, it is evident that sufficient opportunity of hearing through virtual mode was provided to the petitioner on 4.7.2022, 15.7.2022 and 10.8.2022 but neither the petition....