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2018 (5) TMI 119 - HC - Service TaxMaintainability of petition - recovery proceedings - Held that: - The disputed question of fact whether the petitioner is Goods Transport Agency or Goods Transport Operator cannot be adjudicated in the writ proceedings - No ground is made out by the petitioner to challenge the impugned order date d 30.04.2014 belatedly at this stage that too circumventing the alternative and efficacious remedy available under the Act - petition without any substance and is dismissed.
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