2025 (12) TMI 761
X X X X Extracts X X X X
X X X X Extracts X X X X
....dents : Mr. Rupesh Dubey i/by Mr. J. B. Mishra And Ms. Sangeeta Yadav ORDER 1. Heard learned counsel for the parties. 2. The challenge in this case is to the show cause notices and the impugned order dated 23 February 2023. 3. As against the impugned order, the Petitioner has a remedy of an appeal. 4. The learned counsel for the Petitioner, however, argues that some of the submissio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thout, however, approaching the Appellate Authority. Many parties want to bypass the Appellate Authority because the law requires a pre-deposit of a percentage of the demanded amount. The Writ Court cannot exercise its equitable jurisdiction to bypass legal provisions or allow parties to deviate from the alternate remedies provided under the statute. 7. In Oberoi Constructions Ltd. v. Union of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the present Petitioners have tried to argue a case that was not even pleaded, apart from giving up the case, which was cursorily pleaded. To deviate from the standard practice of exhaustion of alternate remedies, the Petitioners must make out an exceptional case as was held by the Hon'ble Supreme Court in the case of Rikhab Chand Jain (supra). Proper pleadings and material must support such a case....
TaxTMI