2026 (7) TMI 1040

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....l Writ Petition No. 6752/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE MANEESH SHARMA For the Petitioner(s): Mr. Mohit Gupta, Mr. Arun Jain, Advocates For the Respondent(s): Mr. Ajay Shukla, Mr. Khem Chand Sharma, Mr. Shivam Sharma, Ms. Jyoti Sharma, Ms. Mahi Yadav, AAG with, Mr. Chelsi Agarwal, Advocates. ORDER 1. The writ petition inter alia is dir....

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....ice. The relevant paragraphs are quoted hereunder:- "It is trite law that no writ lies against an issuance of show cause notice and such writ petition would not be maintainable. This position has been explained to by this Court in the case of Secretary, Ministry of Defence and Ors. Vs. Prabhash Chandra Mirdha, (2012) 11 SCC 565 and in the judgment of Commr. of Central Excise Commissionera....

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....vided under Section 107 of the Act. In the result, the objection of maintainability of the writ petitions is sustained and the writ petitions are held to be not maintainable, as the petitioner has an efficacious alternative statutory remedy of filing of an appeal. All these writ petitions are accordingly dismissed, leaving it open for the petitioner to avail alternative remedy of....

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....bservation of the Hon'ble Supreme Court in the aforesaid judgments of Assistant Commissioner of State Tax (supra), M/s Super Service Point Vs. Union of India & Ors., Special Leave to Appeal (Civil) No.38643/2025, decided on 07.01.2026 and M/s Trillion Lead Factory Private Limited (supra), as well as the observation made by this Court in the case of Tanushree Logistics Private Ltd. (supra), since t....