HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 859/2024 M/S Star Industries IGC Samba J&K …..Petitioner/Appellant(s) Through: Mr. Gautam Chug, Advocate. (Th. V.C) vs UT of J&K .…. Respondent(s) Through: Mrs. Monika Kohli, Sr. AAG with Ms. Priyanka Bhat, Advocate CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDER 17.10.2025 1. Having heard learned counsel for the petitioner, we are of the considered opinion that the impugned order passed by the respondent is appealable under Section 107 SGST/CGST Act, 2017 (hereinafter referred to as “the Act”). In the presence of statutory alternative remedy available under the Act, there is no warrant for entertaining this petition under Article 226 of the Constitution of India. 2. The Apex Court in the latest judgement in the case of “Assistant Commissioner (CT) LTU, Kakinada and Ors Vs. Glaxo Smith Kline Consumer Health Care Ltd.” 2020 AIR (SC) 2819 has reiterated the legal position to the extent that though the power of the High Court under Article 226 of the Constitution is very wide, yet the Court must exercise self-imposed restraint and should not entertain the writ petition, if an alternative efficacious remedy is available to the aggrieved person. Serial No. 07 2. WP(C) No. 859/2024 3. In the instant case, the petitioner has ventured to file this petition by alleging that the order impugned is in violation of principles of natural justice. We have gone through the impugned order and we find that not only the petitioner was put on notice by the respondent, but he also submitted his reply. 4. In that view of the matter, it cannot be said that order impugned is in patent violation of principles of natural justice and, therefore, this Court may exercise its discretion and entertain the writ petition under Article 226 of the Constitution of India. 5. Be that as it may, in view of the settle legal position, we are not inclined to entertain this petition and rather relegate the petitioner to the remedy of appeal under the Act. 6. Needless to say, that in case the petitioner chooses to file an appeal, the period spent by him in this Court shall be eschewed from computation of limitation. 7. Disposed of. (Sanjay Parihar) (Sanjeev Kumar) Judge Judge Jammu 17.10.2025 Rahul