Oberoi Constructions Ltd. Vs Union of India (Bombay High Court)
Bombay High Court held that no case has been made by any of the petitioners to bypass the statutory alternate remedies. Accordingly, petition dismissed on account of available alternative remedies.
Facts- Vide the present writ petition, the petitioner challenges the show cause notice issued by the respondent under the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act), Integrated Goods and Services Tax Act, 2017 (IGST Act) and Maharashtra Goods and Services Tax Act, 2017 (MGST Act).
Conclusion- In Dow Chemical International Pvt. Ltd. V/s. Commissioner of Customs NS-II Special Investigation and Intelligence Branch (X) and Anr., it was held that of late, almost as a matter of routine, the petitions are filed to challenge show cause notices by trying to portray that the case falls within one of the parameters prescribed by the Hon’ble Supreme Court when, most often, that is not the case.
Held that no case has been made by any of the petitioners to bypass the statutory alternate remedies and insist upon the entertainment of these petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Heard learned counsel for the parties.
