2025 (3) TMI 1244

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....Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Gajendra Singh For the Petitioner : Shri Awadhesh Kumar Pandey, learned counsel For the Respondent : Shri Shantnu Chourasia, learned counsel ORDER PER : JUSTICE SUSHRUT ARVIND DHARMADHIKARI This petition under Article 226 of the Constitution of India has been filed against the order dated 31.12.2024, annexure P/1....

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....have approached this Court by filing the instant petition. To buttress his contention, he relied upon the judgment of the Apex Court in the case of Godrej Sara Lee Ltd. Vs. Excise and Taxation officer-cum-Assessing Authority and others, reported 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 Bevera....

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.... Commercial Steel Limited, passed in Civil Appeal No.5121/2021 has held as under :- 11. The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence 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 pet....

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....es. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent. 9. In the case of Godrej Sara Lee Ltd. (supra), the Apex Court has held that High Court can only interfere in the matters when disputed question of law are involved and not in the question o....