2021 (1) TMI 631 - GUJARAT HIGH COURT - Service Tax

Head Note / Extract:
Maintainability of writ application - alternative remedy of filing a statutory appeal is available - service tax on education related services - Gujarat Technological University Act, 2007 - HELD THAT:- This writ application should not be entertained as the writ applicant has an alternative remedy of filing a statutory appeal against the impugned order-in-original under Section 86 of the Finance Act, 1994. This writ application is disposed off without expressing any opinion on the merits of this case by relegating the writ applicant to avail the statutory remedy of appeal before the Appellate Authority under Section 86 of the Finance Act, 1994.