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2018 (3) TMI 1833 - HC - Service TaxMaintainability of appeal - efficacious and alternative remedy of statutory appeal - appropriate appellate forum - learned Single Judge found that the matter involved mixed questions of facts and law - jurisdictional error/breach of principles of natural justice - HELD THAT:- There are no case for interference in appeal. This is for the simple reason that. the learned Single Judge has not entered into the merits of the case hut, having regard to the questions sought to be raised and after finding that the matter involved mixed questions of facts and law; and that a statutory remedy of appeal was available, the learned Single Judge only relegated the petitioner/appellant to such remedy of appeal and even provided for merit consideration of the appeal, if filed within 30 days irrespective of the question of limitation. It remains trite that the writ jurisdiction is essentially that of discretion and such exercise of jurisdiction can be declined for valid reasons, including the one of availability of efficacious and alternative remedy of statutory appeal. In the given set of facts and circumstances, when the learned single Judge has not found the present one to be a fit case for exercise of writ jurisdiction, we are unable to find any error or infirmity in the order impugned which may call for interference in appeal. Accordingly, these appeals are required to be dismissed. The appellant may prefer such an appeal within 30 days from today; and if any such appeal is filed within 30 days from today, the same may be examined by the Appellate Authority on its merits, while ignoring the question of limitation - appeal dismissed.
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