HIMALAYA WELLNESS COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The instant petition has been filed for grant of the following substantive reliefs:-

(2.) The respondents have raised preliminary objections regarding the maintainability of the instant petition on the ground of availability of alternate statutory remedy as per the scheme of the Central Goods and Service Tax Act, 2017 (for short the 'CGST Act'). It is submitted that the petition is premature at this stage as the petitioner has approached this Court against a show cause notice which is yet to be adjudicated. Even after the adjudication of the show cause notice, which always is done completely by observing principles of natural justice, there is a statutory alternate remedy available to the petitioner before appropriate forum, hence, the present petition deserves to be dismissed as not maintainable.

(3.) Thus, this Court is required to go into the question of maintainability of the instant writ petition on the ground of availability of alternate remedy and for this purpose certain minimal facts need to be noticed.