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2019 (6) TMI 1205 - HC - Service TaxAlternative remedy of appeal - Jurisdiction - principles of natural justice - Refund of service tax paid - 39/2012-S.T. dated 20.12.2018 being a notification issued by the Central Government in exercise of powers under Rule 6A of Service Tax Rules, 1994 - denial of refund on the ground that the writ petitioner has not complied with the conditions mentioned in the notification - penalty - HELD THAT:- In the instant case, it is nobody's case that impugned orders have been passed without jurisdiction. It is also not anybody's case that impugned orders have been passed in violation of NJP - It is certainly nobody's case that the aforesaid alternate remedy by way of an appeal to the Commissioner (Appeals-II) available to the writ petitioner is either ineffectual or not efficacious. This Court is of the considered view that writ petitioner has not made out a case for interfering with the impugned orders in writ jurisdiction on the teeth of an available alternate remedy more so when alternate remedy is in the form of an appeal - the grounds that are being canvassed turn on facts i.e., factual disputes and therefore, this Court is of the considered view that it would be appropriate to relegate the writ petitioner to the aforementioned alternate remedy. This being a case of fiscal law and the question turning on factual disputes, this Court considers it appropriate to dispose of the writ petition holding that it is open to the writ petitioner to file an appeal before the aforesaid appellate authority assailing the impugned orders - Petition disposed off.
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