2026 (8) TMI 708

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...., mandamus or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India quashing the Impugned Order dated 11-1-2025 passed by the Respondents; (b) issue writ of certiorari, mandamus or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India quashing all consequential proceedings/ actions/notices consequent thereto; (c) issue writ of certiorari, mandamus or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India calling for the records relating to the Petitioners from Respondent/Revenue;" 2. The Petitioners have a remedy of Statutory Appeal under Section 107 of the Central Goods and Services Tax Act....

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....g Authority, upon consideration of the matter, passed the order dated 11.01.2025. 7. Learned counsel representing the Respondents also submits that the State Goods and Services Tax ('SGST') Authorities issued following three (03) Notices: i. 25.09.2023 (in respect of F.Y. 2017-18); ii. 05.12.2023 (in respect of F.Y. 2018-19); and iii. 29.03.2024 (in respect of F.Y. 2019-20). 8. The SGST Authorities passed the following orders: i. 29.12.2023 (in respect of F.Y. 2017-18); ii. 23.01.2024 (in respect of F.Y. 2018-19); and iii. 08.10.2024 (in respect of F.Y. 2019-20). 9. Learned counsel representing the Respondent further submits that the proceedings under the CGST Act were initiated....

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....r's reply. 14. The two proceedings, therefore, cannot, merely on that basis, be treated as parallel adjudication of the same subject matter. 15. Learned counsel representing the Petitioners has relied upon Godrej Sara Lee Ltd. v. Excise & Taxation Officer 2023 SCC OnLine SC 95 to contend that the existence of an alternative remedy does not preclude exercise of writ jurisdiction where a pure question of law or jurisdiction arises, as also upon Armour Security (India) Ltd. vs. Commissioner, CGST, Delhi East Commissionerate and Anr. 2025 SCC OnLine SC 1700. However, for the reasons recorded hereinabove, neither of the said judgments persuades this Court to entertain the present Writ Petition. 16. There can be no quarrel with the propo....