TaxTMI 
TaxTMI 
2026 (7) TMI 1042
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....AL, J.: 1. At the outset, it deserves notice that the Impugned Order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act'). The appellate remedy so provided constitutes a complete, efficacious and comprehensive statutory mechanism for redressal of grievances arising from orders of adjudication. The appellate authority is vested with wide powers to examine both questions of fact and law, re-appreciate the material placed on record, scrutinise the findings returned by the adjudicating authority, and determine the legality as well as the correctness of the order under challenge. It is for this reason that where the legislature has consciously created a specialised adjudicator....
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.... a challenge to the vires of a statute or delegated legislation. The Supreme Court further observed that the mere assertion of one of the aforesaid grounds would not, by itself, justify bypassing the statutory remedy. The High Court is required to independently examine whether the facts of the case disclose circumstances warranting the exercise of its extraordinary jurisdiction notwithstanding the availability of an efficacious appellate remedy. 3. In the backdrop of the aforesaid principles, the question which arises for consideration in the present case is whether the Petitioner has made out a case falling within any of the recognised exceptions so as to justify invocation of the extraordinary jurisdiction of this Court under Articl....
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....ought to have called upon the Petitioner to furnish such further documents or clarifications as were considered necessary before proceeding to determine the liability. It is further submitted that the Petitioner's reply has not been adequately considered and the Impugned Order has been passed mechanically, thereby violating the principles of natural justice. Reliance has been placed upon the decisions of this Court in Malaysia Airlines Berhad v. Commissioner of Delhi Goods and Services Tax Department of Trade and Taxes & Anr. 2024 (7) TMI 1383 - Delhi High Court and Future Generali India Insurance Company Limited v. Goods and Service Tax Officer (GSTO) Ward 203 & Ors. 2024 (5) TMI 1381 - Delhi High Court. 6. Per contra, learned counsel r....
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....l hearings were also conducted before the adjudicating authority. It is, therefore, not a case where the Petitioner was denied an opportunity to place its case or produce material in support thereof. 10. The submission advanced on behalf of the Petitioner, in essence, proceeds on the premise that it was incumbent upon the adjudicating authority to seek further documents before concluding the proceedings. Such a proposition, in the opinion of this Court, cannot be accepted as an inflexible requirement of natural justice. Once adequate opportunity has been afforded to a noticee to place all material in support of its case, the adjudicating authority is required to adjudicate on the basis of the record available before it. Whether the mater....
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.... remedy available under Section 107 of the CGST Act, nor do they consider the principles enunciated by the Supreme Court in Assistant Commissioner of State Tax (supra). The said decisions, therefore, cannot be construed as laying down a proposition that every grievance relating to the appreciation of replies or sufficiency of documents necessarily warrants exercise of writ jurisdiction notwithstanding the availability of an efficacious statutory appeal. 13. Hence, this Court is unable to hold that the present case falls within any of the recognised exceptions to the rule of alternative remedy. The grievance projected by the Petitioner does not establish a manifest violation of the principles of natural justice so as to justify bypassing ....