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2019 (11) TMI 1167 - PATNA HIGH COURTMaintainability of petition - efficacious statutory remedy of appeal - Section 86 of the Finance Act, 1994 - demand of service tax - HELD THAT:- True, it is that despite existence of an alternative remedy, it is within the discretion of the High Court to entertain an application under Article 226 of the Constitution of India. However, when the statutory remedy is created under the Act for the redressal of grievances, it would not be proper to entertain the writ petition ignoring the statutory dispensation. In view of the availability of an equally efficacious statutory remedy of appeal to the petitioner under the Act, we are not inclined to entertain the present application in extra writ jurisdiction under Article 226 of the Constitution of India - the application is dismissed with liberty to the petitioner to avail of the statutory remedy provided under the Act.
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