2025:UHC:4677-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA WRIT PETITION (M/B) NO. 190 OF 2025 09TH JUNE, 2025 M/s Prince Pipes and Fittings Ltd. …… Petitioner Versus Additional Commissioner CGST …… Respondent , l Counsel for the petitioner : Mr. Yogendra Aldak, learned counsel with Mr. Tarun Pande, learned counsel Counsel for the respondent : Mr. Shobhit Saharia, learned counsel The Court made the following: JUDGMENT: (per Hon’ble The Chief Justice Sri G. Narendar) Heard the learned counsel for the petitioner and the learned counsel for the respondent. 2) The learned counsel for the petitioner would submit that the show-cause notice has been impugned in the instant proceedings on the premise that the detailed reply / rebuttal supported with documents have not been considered by the Adjudicating Authority, and that the Adjudicating Authority has 1 2025:UHC:4677-DB also travelled beyond the parameters of the show-cause notice. 3) In our considered opinion neither a ground which would enable this Court to ignore the alternate remedy available under the Act. Both grounds that can be urged and which the Appellate Authority is competent to consider. That apart if the submissions of the petitioner are taken on face value this Court in exercise of its jurisdiction under Article 226 of the Constitution of India would be required to appreciate not only the merits of the show-cause notice but also the merits of the reply and the merits of the adjudication order which is the domain of the Appellate Authority. In that view of the matter, we are not inclined to entertain the writ petition. 4) At this stage the learned counsel for the petitioner would submit that the petitioner is vested with a right under Section 161 of the Central Goods and Services Tax Act, 2017, which enables the assessee to invoke the provisions of Section 161 and prayed for rectification with the Adjudicating Authority. 5) In the event, the petitioner desires to exercise the option available under Section 161, it is open to the petitioner to do so subject to the petitioner exercising the option within a period of two weeks. If such an application is preferred invoking provisions of Section 161 within two weeks from the date of receipt of a certified copy of this order, the same shall 2 2025:UHC:4677-DB be considered and disposed of by the Adjudicating Authority on merits. 6) The above order shall not be construed as the determination of the matter on merits, and, in the event of any appeal or remedy being availed of, the same shall be considered and disposed of on the merits of the case without being influenced by any of the observations made in the instant writ petition. 7) Reserving such liberty the writ petition stands ordered accordingly. 8) There shall be no order as to costs. 9) As a sequel thereto, pending application, if any, shall stand closed. ________________ G. NARENDAR, C.J. ____________ ALOK MAHRA, J. Dt: 09TH JUNE, 2025 Negi 3 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51A 722A6BC552D470EB4FD2F88DDF7C18DB2A 1524A4D, cn=HIMANSHU NEGI Date: 2025.06.16 10:54:24 +05'30'