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2021 (3) TMI 33 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - impugned order has been passed, without giving proper reasons, without dealing with the submissions of the petitioner and applying Rule 6A of the Service Tax Rules, 1994 which was not even in force at the relevant time - HELD THAT:- The appellate provision cannot be obviated for such reasons. Though the senior counsel for the petitioner, relying on EAST INDIA COMMERCIAL CO. LTD., CALCUTTA VERSUS COLLECTOR OF CUSTOMS, CALCUTTA [1962 (5) TMI 23 - SUPREME COURT] has contended that writ petition is maintainable when the judgment of the Supreme Court has been ignored, but we are still of the opinion that if at all the petitioner, after availing of the remedy of appeal, is not in a position to comply with the mandatory requirement of pre-deposit and/or has any other ground for waiver thereof, the remedy of the petitioner is to apply at that stage under Article 226 of the Constitution of India, making averments in that regard and writ petitions cannot be entertained negating the statutory remedy of appeal provided. This writ petition is rejected with liberty to the petitioner to avail of the remedy of appeal and of the remedy if any, if entitled, as aforesaid qua the pre-deposit - petition dismissed.
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