2026 (5) TMI 355

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....N'BLE MR. JUSTICE INDERJEET SINGH AND HON'BLE MR. JUSTICE ASHOK KUMAR JAIN For Petitioner(s) : Mr. G.G. Gupta Mr. Divay Prakash Modi For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Kuldeep Singh Rathore ORDER: 1. This writ petition has been filed by the petitioner with following prayers: "It is, therefore, most respectfully prayed that this Hon'ble Court may graci....

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....d that no opportunity of cross-examination was given to the petitioner. 4. Learned counsel for respondent(s) opposed the submissions and submitted that the petitioner is having an alternative remedy of appeal against the order dated 26.03.2026 passed by the adjudicating authority. 5. Learned counsel for respondent(s) has relied upon judgment of Hon'ble Supreme Court in case of M/s. Trill....

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....sthan (D.B. Civil Writ Petition No. 17550/2022 decided on 07.12.2022) wherein the Division Bench has already considered the provision of appeal under Section 107 of CGST Act and observed that alternative remedy of appeal is available to the petitioner before the appellate authority. 7. Heard learned counsel for the parties and perused the material placed on record. 8. Considering the fact th....