2025 (9) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he parties agree that these petitions can be disposed of by a common order since the issues raised are substantially similar. 3. In all these petitions, the challenge is to the impugned adjudication orders made pursuant to notices under Section 74 of the Central Goods and Service Tax Act, 2017 (CGST Act). The challenge is also thrown to the notices under Section 74 of the CGST Act. 4. Ms. Vyas pointed out that the petitioners have already filed appeals against the adjudication orders with the appellate authorities. She submitted that such appeals represent alternative and effective remedies provided by the statute. Therefore, she argued that we should not entertain these petitions. 5. Mr. Butekar, learned counsel for the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, this Court should hear these petitions rather than dismissing them in favour of an alternative statutory remedy. He pointed out that the Central Authorities submitted an affidavit acknowledging that the State Authorities do not have the power or authority to issue notices. He cited M/s. Magadh Sugar & Energy Ltd. Vs. The State of Bihar and Ors., as well as Armour Security (India) Ltd. vs. Commissioner, CGST, Delhi East Commissionerate, to support his arguments. 8. The rival contentions now fall for our determination. 9. In these petitions, admittedly, the petitioners have alternate, efficacious and statutory remedies to question the impugned adjudication orders. In fact, the petitioners have already invoked the alternate remedy, an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... statutory remedy which the petitioners have already invoked by instituting the appeal against the impugned adjudication orders. 13. Mr. Bhutekar's contention that the State Authority has no jurisdiction to issue a notice under Section 73 of the CGST Act can also be examined by the Appellate Authority if such a plea is indeed raised in the appeals which have been filed or if the petitioner wishes to raise such a plea by amending the appeal memos. 14. Mr. Mishra learned that counsel appearing for the Central Authority submitted that the Central Authorities have nowhere made any such admission. He pointed out that in the affidavit, it is clearly stated that the Central as well as State Authorities have the power and jurisdiction to issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n be held to be ex facie without jurisdiction or that this is some exceptional case based upon which the petitioners need not be relegated to the alternate remedy which they have already invoked. 17. In the case of Oberoi Constructions Ltd. vs. The Union of India Writ Petition (L) No.33260 of 2023, we have discussed in substantial detail the scope of objections based on exhaustion of alternate remedies. We have also discussed several decisions of the Hon'ble Supreme Court in that regard. By adopting the reasoning in the said decision and the decision relied upon therein, we are not inclined to entertain these petitions, leaving it open to the petitioners to pursue the appeals which they have already instituted against the impugned adjudi....