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2023 (4) TMI 1007 - HC - GSTMaintainability of petition - statutory alternative remedy of preferring an appeal, not availed - (jurisdiction to) demand for service tax from U.P. Power Corporation - Chapter V of the Finance Act, 1994 is omitted - HELD THAT:- So far as issue with regard to raising of demand for service tax from U.P. Power Corporation is concerned this is a factual issue which can always be determined in appropriate proceedings instituted by the petitioner while challenging the assessment order. Routine issues with regard to the legality of the assessment order are not required to be entertained in excercise of extraordinary jurisdiction conferred upon this court under Article 226 of the Constitution of India by passing the statutory alternative remedy provided in the statute itself. So far as omission of Chapter V of the Finance Act, 1994 is concerned, the obligation created thereunder shall continue to be saved by virtue of Section 174(2)(c) of the GST Act, 2017. The petitioner therefore cannot challenge the imposition of service tax on the ground that Chapter V of the Finance Act, 1994 is omitted. The present writ petition directly against the order of assessment not entertained, so as to bypass the remedy of appeal contemplated in the Act - petition dismissed.
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