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2014 (5) TMI 1021 - HC - Service TaxMaintainability of writ petition - Assessee being Local Authority contended that it is not able to recover the amount from the parties - Service Tax on Bus stand fee, Advertisement tax, and fee collected on letting out of immovable property - Held that:- it is clear that the Bench specifically observed that the case of a person who did not choose to avail the statutory remedy within the specified time, is never seated on a better position than a person who approached this Court directly by filing a writ petition instead of availing a statutory remedy before expiry of the time and driven out relegating to avail the statutory remedy declining interference under Article 226. Undisputedly, the petitioner was simply sleeping over the issue. Whether the petitioner has approached this Court at least within 'reasonable time', after expiry of the statutory period for filing the appeal - Held that:- even if it is presumed that, no statutory remedy is available, could the matter be agitated before this Court at this distance of time; is the point to be considered. Obviously, the impugned orders (Exts.P3 and P4) are dated 24.05.2012 and 23.08.2012 respectively, whereas the writ petition has been filed only about 1= years after passing the said orders. This being the position, it cannot but be held, that the petitioner has not approached this Court within a reasonable time, so as to call for interference by this Court in exercise of the discretionary jurisdiction under Article 226 of the Constitution of India. - Decided against assessee.
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