Sharwan Kumar And Sons vs. Union Of INDIA Ors And
Held
The Court held that entertaining the writ petition would not be appropriate given the existence of an alternative remedy of appeal. The petitioner's plea of a duplicate demand can be raised before the Appellate Authority.
Facts
The petitioner challenged an Order-in-Original and a subsequent DRC-07, alleging a duplicated demand. The impugned order was a common order passed against 670 noticees for availing ineligible Input Tax Credit based on goods-less invoices and fake firms.
Key Issues
Whether a writ petition is maintainable when an alternative remedy of appeal is available, especially in cases involving common orders and multiple parties. Whether the petitioner's plea of a duplicated demand can be considered by the Appellate Authority.
Sections Cited
Section 14
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Cause title — parties, addresses and appearances
O R D E R %
2026
The present writ petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned Order-in-Original dated 04th February, 2025 with DRC-07 on 13th February, 2025 on the ground that the demand raised vide the impugned order has been duplicated.
A common order has been passed against as many as 670 noticee(s). It has been found that on the basis on goods-less invoices ineligible Input Tax Credit has been availed by constituting fake firms.
The Petitioner has a remedy of appeal against the impugned order passed on 04.02.2025. However, learned Counsel representing the Petitioner submits that a duplicate demand has been raised by way of the present impugned order and against the previous order dated 29.01.2025, the Petition
The judgment continues below.
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