2026 (4) TMI 1215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate. For the Opposite Parties: Mr. Mukesh Agarwal, Junior Standing Counsel. ORDER 1. Challenging the Order dated 27th January, 2026 passed by the Additional Commissioner (Appeals), CGST, Central Excise & Customs, Bhubaneswar, opposite party No.1, this writ petition has been filed. 2. It is submitted by the learned counsel for the petitioner that Order-in-Original dated 3rd February, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitted that the order so passed by the appellate authority without giving opportunity of hearing suffers vice of Section 107(8) of the Goods and Services Tax Act, 2017. Since the order is passed in violation of principles of natural justice, the order warrants interference in exercise of power under Article 226 of the Constitution of India. 5. Mr. Mukesh Agarwal, learned Junior Counsel appearin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry well be appreciated on perusal of record by the Tribunal. Therefore, such disputed question of fact is to be left for the appropriate authority to consider. The Hon'ble Supreme Court in Radha Krishan Industries Vrs. State of Himachal Pradesh, (2021) 3 SCR 406, held, inter alia, that where an effective alternative remedy is available to the aggrieved person, the High Court ought to restrain itse....