2025 (4) TMI 1588

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....ilendra, J. For the Petitioner : Prakhar Shukla with RS Sharma For the Respondent : C.S.C., Ankur Agarwal ORDER 1. This petition, under Article 226 of the Constitution of India, is directed against order dated 05.02.2025 passed by respondent No. 2, Joint Commissioner, Corporate Circle - II, State Tax, Ghaziabad (Annexure No. P-1). 2. The petitioner was issued notice under Section 61....

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.... in GSTR-9C, it was found that the claim made based on high sea sale and high sea purchase were not reflected in the monthly returns or annual returns, based on which, a notice under Section 74 of the Act was issued to the petitioner. A response was filed and after providing opportunity of hearing, the response/clarification, submitted by the petitioner, was not accepted and the order impugned dat....

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....ealable, however, except for indicating that the petitioner has no option but to approach this Court for exercise of constitutional right to carry on trade and business as per the law and for quashing of tax and penalty, not a word has been indicated for bypassing the alternative remedy available to the petitioner of filing appeal. 6. The parameters for exercising jurisdiction under Article 226....

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....ort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. 7. In the present case, the petitioner has failed to point out any extraordinary and exceptional circumstance for bypassing the statutory alternative remedy. Neither there has been a failure of principles of natural justice nor it is the case of the petiti....