2026 (1) TMI 931

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...., Pati, Sr. S.C.(CGST). 1. Heard learned counsel for the parties. 2. The challenge in this petition is to the Order-in-Original dated 31.10.2023 conforming the demand of Rs. 4,89,582/- along with interest, penalty, etc. 3. Learned counsel for the petitioner, on the earlier date, had submitted that this Order-in-Original was never served upon the petitioner. Therefore, we had deferred the hearing in this matter to enable the learned counsel for the respondents to obtain instructions. 4. Mr. P.A.S. Pati, learned counsel for the respondents, on instructions, submitted that although the Order-in-Original was dispatched to the petitioner at the address where the show-cause notice was served, the records show that it was returned unse....

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....was no delay in passing the impugned order, and, furthermore, no taxes were levied on the exempted services. 8. Although the mere existence of an alternate remedy can never be a bar to this Court exercising its extraordinary jurisdiction under Article 226 of the Constitution, still, this is a self-imposed limitation that, when an alternate and efficacious statutory remedy is provided under the statute, ordinarily, the party must exhaust such remedy before invoking the extraordinary jurisdiction of this Court. 9. Insofar as the exceptions are concerned, we note that, in this matter, the issue of limitation would involve the adjudication of mixed questions of fact and law. Similarly, the issue of whether the services rendered by the pet....

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....ate or public wrongs are so inextricably mixed up, and the prevention of public injury and the vindication of public justice require it that recourse may be had to Article 226 of the Constitution. But even then, the Court must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely, matters involving the revenue where statutory remedies are available are not such matters. The Court, after referring to its earlier precedent in United Bank of India V/s. Satyawati Tondon and Others, (2010) 8 SCC 110 observed that "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 thereaft....