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2010 (1) TMI 1146 - HC - Service TaxWhen the petitioner's remedy of filing an appeal is barred, can he invoke the extraordinary jurisdiction under article 226 of the Constitution of India? Held that:- The reliefs as sought for in the writ petition are reliefs which ordinarily could be granted by the appellate authority. Therefore, there is no extraordinary situation for invoking the power under article 226 of the Constitution of India, even if this writ petition is filed within the period of limitation. This court would have declined to exercise jurisdiction under article 226 of the Constitution. If that be so, there is an added ground as to why it will not entertain the writ petition. When admittedly such remedy is available, but not availed. Resultantly, the writ petitions fail and are accordingly dismissed.
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