2026 (5) TMI 157

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....r. Umang Goyal, Adv. Mr. Hitesh Garg & Ms. Sunfat Ashraf, Adv. For the Respondent(s) Through: None. ORDER (ORAL) 1. The petitioner who is an assessee registered under Goods and Services Tax law is aggrieved of an order dated 31st of December 2025 passed by the respondent, whereby and whereunder, a demand of Rs. 36,00,58,562.16/- on account of GST interest and penalty has been raised for t....

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....ion, more so, when there is an effective alternative remedy available to the aggrieved person in law. It is true that availability of alternative remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case, though ordinarily, a writ petition should not be entertained where an efficacious alternative remedy, more particularly, when a st....

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....vires of a legislation is challenged. 4. The afore-stated legal position is succinctly laid down in Whirlpool Corporation vs. Registrar of Trademarks, Mumbai, (1998) 8 SCC 1 and Harbanslal Sahnia & Anr. vs Indian Oil Corporation Limited, (2003) 2 SCC 107. 5. In the instant case, none of the exceptions adverted to hereinabove exist. The primary emphasis of the learned counsel for the petition....

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....the petitioner that he demanded but was denied personal hearing by the respondent No. 2. 7. As a matter of fact, in the reply tendered to the show cause notice issued by the respondent, the petitioner has virtually admitted the mistake which has resulted in evasion of tax etc. That being the clear position emerging from the reading of the documentary evidence on record, it cannot be contended t....