2025 (9) TMI 1141

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.... Act and Rules is available, and also having placed the proceedings of Coordinate Benches in similar matters, where the same have been entertained, but having prima-facie failed to convince this Court after extensive arguments, learned counsel for the petitioner has prayed to withdraw this appeal with the liberty to prefer the statutory appeal before the Appellate Authority under Section 107 of the GST Act as this petition has been filed by the petitioner under the bonafide belief that this petition is maintainable in the light of orders passed by the Coordinate Benches in similar cases. 2. Under the circumstances, even though the statutory period has expired on account of the pendency of this case before this Court, this Court feels in ....

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....s limitless, but the power must be exercised with the greatest circumspection. The Court must firstly pose to itself, and answer the question, that while the power to interfere with an order amenable to alternate remedy exists, why is it necessary for the High Court to interfere ex debito justitiae in the facts and circumstances of a given case? Besides, the party invoking the extraordinary jurisdiction of this court, while an alternate remedy is available, must establish extraordinary cause as to why this court must exercise its jurisdiction under article 226 of the Constitution, bypassing alternate remedy. A plethora of case law on the subject exists and may be summarised to state that the cause may extend from (a) an adversity that may b....

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....awing the petition and filing the statutory appeal. 5. Therefore, this Court holds that the filing of the instant petition was neither malicious nor done with the avowed intention of escaping the alternate remedy altogether but was filed on the basis of a bonafide belief arising from other cases of similar nature, where petitions were entertained. Also, the impugned order has certain findings on facts into which this Court does not want to go it at this stage in view of the alternate remedy available. Therefore, the objections of the learned counsel for the GST/Department notwithstanding, the petition is disposed of granting liberty to the petitioner to approach the statutory Appellate Authority within a period of 60 days, as already men....