TaxTMI 
TaxTMI 
2025 (11) TMI 1857
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....s. Ashita Agarwal,. ORAL ORDER:- (PER M. S. SONAK, J.) 1. The learned Counsel for the parties state that these matters can be disposed of by a common order. In all these matters, the challenge is to the show cause notices dated 29 March 2024. 2. Mr Shah, the learned Senior Advocate, submits that the Authorities under the erstwhile Central Excise Act, 1944, have favoured the classification proposed by the Petitioners. He submits that there is now an amendment to the Customs Tariff Act that also supports the classification proposed by the Petitioners. He also refers to certain decisions of the original and Appellate Authorities under the GST Act, which, according to him, would support the Petitioners' classification case. He submi....
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....ical. This assessment can best be undertaken by the adjudicating authority. 6. When the law has provided for assessment through such specialised authorities, followed by tiers of appellate remedies, there is no point in this Court short-circuiting this salutary procedure prescribed by the statute and stalling the adjudicatory process. This case, based on the arguments advanced, does not fall within the exceptions carved out in Whirlpool Corporation v. Registrar of Trade Marks [1998] 8 SCC 1 7. In the present matters, we are satisfied that these are not extraordinary cases in which we should circumvent or short-circuit the statutory remedies and entertain these Petitions. Ultimately, this is an issue of classification, and some ....
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....and as a matter of routine. The Court held that the writ petitioner should invariably be directed to respond to the show cause notice and raise all defences and contentions which may be highlighted in the writ petition. The Court held that whether the show cause notice was founded on any legal premises or the jurisdictional issue, the recipient can urge it before the authority issuing the notice. Such issues can also be adjudicated by the authority issuing the notice. 10. In the case of Mahanagar Telephone Nigam Ltd V. Chairman, Central Board, Direct Taxes (No.14) 2004 6 SCC 431, the Hon'ble Supreme Court held that the litigation against show cause notices should not be encouraged. The Court held that even after adjudication, the Petitio....
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....atyawati Tondon & Ors. (2010) 8 SCC 110, the Hon'ble Supreme Court observed, "we can also take judicial notice of the fact that the vast majority of the petitions under Article 226 of the Constitution are filed solely for the purpose of obtaining interim orders and thereafter prolong the proceedings by one device or the other. The practice certainly needs to be strongly discouraged". 14. In the case of Oberoi Constructions Ltd Vs Union of India & Ors 2024 SCC OnLine 3508, we had the occasion to discuss the law and several legal precedents about exhaustion of alternate remedies. By adopting the reasoning therein and following the precedents referred to therein, we decline to entertain this Petition, leaving it open to the Petitioners to r....