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2024 (2) TMI 19 - HC - Service TaxMaintainability of petition - availability of alternative and efficacious remedy - validity of the demand-cum-show cause notice dated 23-4-2021 as well as the order-in-original - HELD THAT:- in the light of the observations made by the Supreme Court of India in the herein before referred case of THE STATE OF MAHARASHTRA AND OTHERS VERSUS GREATSHIP (INDIA) LIMITED [2022 (9) TMI 896 - SUPREME COURT], the existence of an alternative relief would dissuade the Court from entertaining the writ petition. Therefore, the cases cited by the Learned Counsel for the petitioner is not found to help the petitioner. Hence, the Court finds no reason to burden this order with the discussion on the same because reliance has been placed on the case of Greatship (India) Ltd. The Court is of the considered opinion that as the writ petition does not disclose any documents by which prima facie satisfaction can be recorded that all receipts for which TDS was deducted which is reflected in Form 26AS are entitled for exemption, hence, the decisions cited by the petitioner cannot be applied under the facts unique to this case. The direction to relegate a taxpayer to avail statutory remedy, which is more efficacious is the principle of self-restrain adopted by the constitutional Courts. Therefore, as alternative and efficacious remedy is available to the petitioner, this Court is not inclined to entertain this writ petition and therefore, this writ petition challenging the legality of the impugned order-in-original No. 30/Pr.Commr./ST/GHY/2021-22, dated 14-3-2022 stands dismissed at the motion stage without issuance of notice upon the respondents. Petition dismissed.
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