TaxTMI 
TaxTMI 
2026 (8) TMI 510
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....assailed the Order-In-Original dated 17th March 2026 passed by the Respondent No. 1 i.e. Additional Commissioner of CGST, Central Excise, Mumbai ("Impugned Order" for short). It is issued in Form GST DRC-07, under Rule 100(1), 100(2), 100(3) and 142(5) of the Central Goods and Service Tax Rules, 2017 ("CGST Rules" for short). 2. Heard. Rule. Rule made returnable forthwith with the consent of the parties. 3. Mr. Subir Kumar, learned counsel for the Respondents has raised a preliminary objection to the maintainability of the Petition. He would submit that the Impugned Order is appealable under Section 107 of the Central Goods and Service Tax Act, 2017 ("CGST Act" for short). The Petitioner without exhausting such alternative appellate s....
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....le to the Petitioner. It was incumbent upon the Respondents to provide such relied upon documents before passing the Impugned Order. Failure of the Respondents to furnish the copy of the documents relied upon is contrary to law and renders the Impugned Order contrary to the principles of natural justice and hence, is illegal. Consequentially, the same ought to be set aside by this Court and the Petition be allowed by remanding the proceedings back to Respondent No. 1 for de novo hearing and passing a fresh adjudication order. 7. Mr. Kumar, learned counsel for the Respondents has vehemently refuted the contentions of Mr. Sawant. He would first submit that a personal hearing notice dated 16th January 2026 was duly issued to the Petitioner ....
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....e find that the Impugned Order is appealable before the Appellate Authority i.e. Commissioner (Appeals) - II, as prescribed under Section 107 of the CGST Act. 11. On a careful perusal of the Impugned Order we find that the primary grievance of the Petitioner that the documents/record in the custody of the Respondents have not been supplied to the Petitioner is duly addressed therein. More particularly, in paragraph 24 of the Impugned Order, it is categorically stated that the Show Cause Notice and relied upon documents were already forwarded to the email address of the Petitioner registered on the GST portal and other available email id on 28th June 2025. The same was forwarded again on 4th February 2026, to another email id at the reque....
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....e Constitution, when alternate and efficacious remedies under the statute are available to such Petitioners. The exceptions in this regard have also been considered. To deviate from the normal practice of exhaustion of alternate remedies, the Petitioners must make out an exceptional case, as was held by the Supreme Court in the said decision. Such a case must be supported by proper pleadings and material. The above is relied upon and referred to in a recent decision of a co-ordinate Bench of this Court in Nikhil Garg S/o Vishnu Prasad Garg Vs. Union of India And Anr. Writ Petition No. 14616 of 2025 dated 24.11.2025. The said judgments, in our view, are apposite and applicable to the given factual matrix. 15. We find force in the submissi....
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....d by the Adjudicating Authority by preferring an Appeal. The Supreme Court held that under the provisions of the Customs Act, there is no error, not to speak of any error of law, that could have been committed by the said High Court while passing the Impugned Order. The Supreme Court in fact, permitted the Petitioners to file a statutory Appeal under Section 128 of the Customs Act within a period of four weeks. Such provisions being pari materia, in our considered view, would apply to the given factual complexion. In view thereof, we are not persuaded to deviate therefrom, by accepting the submissions of the learned Counsel for Petitioner herein. 18. Taking refuge under natural justice in every case, as a sheet anchor would not justify f....