2026 (7) TMI 1663

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....the period April, 2022 to May, 2022 as well as the order dated 11.11.2024 A specific query was put to the counsel for the petitioner as to how the instant petition is maintainable as the orders impugned are of April and November, 2024 as well as the fact that the petitioner has an adequate remedy of filing an appeal before the GST Tribunal. Learned counsel for the petitioner responding to the aforesaid query submits that where principles of natural justice have been violated, the writ petition would definitely would be maintainable. He has relied upon the decision of the Apex Court in M/s Radha Krishan Industries vs. State of Himachal Pradesh and Ors reported in 2021 SCC Online SCC 334 wherein in the para-27 wherein it has been held t....

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....dha Krishan Industries (supra), the aforesaid issue was once again considered by the Apex Court in M/s Magadh Sugar & Energy Ltd v. State of Bihar & Ors; 2021 SCC Online 801 wherein the issue of alternate remedy was considered. Lately, the Apex Court in Jaipur Vidyut Vitran Nigam vs MB Power (M.P.) ltd; (2024) 8 SCC 513 held as under: "128. We find that the High Court was not justified in entertaining the petition. The Constitution Bench of this Court in PTC [PTC India Ltd vs CERC, (2010) 4 SCC 603: 2010 INSC 146] has held that the Electricity Act is an exhaustive code on all matters concerning electricity. Under the Electricity Act, all issues dealing with electricity have to be considered by the authorities constituted under the ....