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30. The learned counsel for the respondent further submitted that there is an alternate remedy available to the petitioner company under Section 65 of the Act of 1998 and placed reliance on Genpact India Pvt. Ltd. v. Deputy Commissioner of Income Tax, reported in 2019 SCC Online SC 1500; Asst. Commissioner of Sales Tax & ors. v. Commercial Steel Ltd., (19 of 22) [CW-12189/2019] reported in SCC Online SC 884; Ansal Housing & Construction Ltd. v. State of UP & Anr., reported in (2016) 13 SCC 305; and Pheonix ARC Pvt. Ltd. v. Vishwa Bharti Vidya Mandir & Ors., reported in (2022) 5 SCC 345.; The learned counsel also placed reliance on Param Prasad Charitable Trust v. State of Rajasthan & Ors. (DBSAW 619/2022); M/S Maharaja Enclave v. State of Rajasthan & Ors. (SBCWP 10001/2018) , wherein the coordinate bench of this court while observing the case of Har Devi Asnani v. State of Rajasthan reported in (2011) 14 SCC 160, held that there is availability of alternate and efficacious remedy to the petitioner and the court has remanded the matter to the appropriate authority; M/S Fine Mineral Industry v. State of Rajasthan & Ors. (SBCWP 7943/2007); Smt. Durga Bhati v. State of Rajasthan (SBCWP 14741/2017); Nagendra Singh v. State of Rajasthan (SBCWP 14541/2019); Vinod Infra Developers Ltd. v. State of Rajasthan (SBCWP 2936/2021).