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2022 (10) TMI 428 - HC - Service TaxNon-payment of service tax - insurance services provided by Protection and Indemnity Clubs (P & I clubs), an entity situated outside India that provided for coverage in respect of third party liabilities - principles of mutuality - pooling of risks - HELD THAT:- No doubt, the authority has marshalled the facts presented - it is for the officer to set the facts against the ratio of the judgement, appreciate the same in proper perspective and arrive at his conclusions as to whether the petitioner is entitled to its claim. The availability of a statutory remedy is not an absolute bar to the maintainability of a writ petition and there are instances when the Writ Court will intervene to decide legal issues. However such a decision must be in the backdrop of undisputed facts and materials that emanate from the record or to correct flaws in the application of settled propositions where there has been such application, by the officer. In the present case, the entirety of the petitioners’ claim rests upon the judgement in the case of Calcutta Club that the officer has not had the benefit of, in passing the impugned orders. Thus, it would be preempting the issue, and stepping into the shoes of the officer, for this Court to embark upon the exercise of assessment, in such circumstances - The petitioner is permitted to approach the appellate authority, and appeals, if filed within three weeks from today, will be taken on file without reference to limitation but subject to all other statutory conditions and decided expeditiously in line with the judgement in Calcutta Club and in accordance with law. Writ petition disposed off.
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