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MANISH CHOUDHURY
Brahmaputra Television Network, represented by its sole proprietor Ms. Anjana Bora – Appellant
Versus
Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax demand under gst act (Para 1 , 2 , 3) |
| 2. contention of violation of natural justice (Para 4 , 5 , 6 , 7) |
| 3. maintainability of writ petitions and exceptions (Para 11 , 12 , 13) |
| 4. existence of statutory remedies limits the need for writ petitions. (Para 20 , 22) |
| 5. determination of jurisdiction and validity of demand notice (Para 21 , 25 , 34) |
| 6. natural justice claims must align with statutory provisions and existing remedies. (Para 30 , 31 , 32) |
| 7. writ petition dismissed; route for statutory appeal explained (Para 36) |
JUDGMENT :
(Manish Choudhury, J.) :
The petitioner has instituted the instant writ petition under Article 226 of the Constitution of India to assail the original proceedings which was initiated by a Demand-cum-Show Cause Notice bearing no. C.No. V[15]75/ADJ/CGST-HQRS/GHY/ST/2021/1421 dated 26.04.2021 resulting into an Order-in-Original no. 61/Addl. Commr./ST/GHY/2021-22 dated 01.03.2022 passed by the Additional Commissioner, O/o the Principal Commissioner, GST & Central Excise Commissionerate, Guwahati [the respondent no. 3] and the appeal proceedings which emanated from the appeal preferred by the petitioner as appellant agains
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