2026 (5) TMI 1432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....026<br>D. B. Civil Writ Petition No. 3729/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE INDERJEET SINGH AND HON&#39;BLE MR. JUSTICE ASHOK KUMAR JAIN For the Petitioner(s): Mr. Palash Gupta on behalf of Mr. Jatin Harjai. For the Respondent(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia. ORDER 1. This writ petition has been filed by the petitioner with following prayers: "It is, ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner has challenged the show cause notice as well as original order passed by the adjudicating authority. 3. Learned counsel for petitioner submitted 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 17....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for respondent(s) further placed reliance upon judgment of the Division Bench of this Court in case of Tanushree Logistics Private Limited. Vs. State of Rajasthan (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 t....