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HITACHI ASTEMO FIE PRIVATE LIMITED vs. THE ADDITIONAL COMMISSIONER CENTRAL GST & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Sujit Ghosh
Vaibhav Patankar
Ashrya Behura
Res. Counsel
Jitendra B. Mishra
Mamta Omle
S. D. Vyas

Petitioner / Applicant

HITACHI ASTEMO FIE PRIVATE LIMITED

Respondent THE ADDITIONAL COMMISSIONER CENTRAL GST & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 9, 2024
Order No.

WRIT PETITION NO. 6226 OF 2024

Citation

2024(12) TAXREPLY 11833

Original Order
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ORDER

P.C. (PER M.S. SONAK) :- 1. Heard learned counsel for the parties. 2. The challenge in this petition is to the Order-in-Original dated 29 December 2023 made by the Principal Commissioner of CGST and Central Excise, Pune. 3. The petitioner, in paragraph 29, has made the following averments:- “No other alternate, adequate and equally efficacious remedy is available to the petitioner and the reliefs claimed herein if granted would be complete.” 4. The above averments are quite misleading because the petitioner has an alternate remedy, i.e. an appeal to the Commissioner (Appeals). In fact, the impugned order very distinctly states that the petitioner has such a remedy and gives full details of the Appellate Authority. In such circumstances, the averments in paragraph 29 of the petition are misleading and cannot be appreciated. 5. Mr Ghosh, learned Senior Advocate, however, submitted that the impugned order is without jurisdiction and a product of ....

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