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2017 (3) TMI 1416 - HC - Service TaxChallenge to the Show Cause Notice (SCN) - Maintainability of petition - statutory remedy of appeal - it was submitted that the SCN is vague and has been issued on the basis of assumption. It does not contain any allegation that, the first petitioner is liable to pay Service Tax - manpower recruitment or agent service - providing services without obtaining registration - Held that: - Existence of a statutory alternative remedy is not a complete bar to the maintainability of a writ petition. The rule of exclusion of writ jurisdiction by availability of an alternative remedy is a rule of discretion and not one of compulsion - While examining an order passed by a statutory authority in a quasi judicial proceeding, the Writ Court is not called upon to sit in appeal over such order, reappraise the evidence and substitute the findings arrived at by the deciding authority with its own findings, unless it is substantiated that, the impugned findings are perverse or are contrary to public policy. In the present case, it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of materials as narrated above. It is detailed. The department has valid reasons to issue the same. The charges are based on cogent materials and evidence. It does not violate any law. The petitioners have not been able to establish that, the department had violated any law in issuing the SCN or that the SCN contains any charges which is contrary to any law. Petition dismissed - decided against petitioner.
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