Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 698 - HC - Service TaxMaintainability of appeal - appropriate forum - legal and factual contentions raised by the appellant - availability of statutory remedy - HELD THAT:- There is no prayer made in the writ petition for challenging the constitutional validity of any statutory provision. The legal and factual contentions which are raised by the appellant before the learned Single Judge in the writ petition can be always raised before the Appellate Tribunal by preferring an appeal. The jurisdiction of this Court under Article 226 of the Constitution of India is always equitable and discretionary. The learned Single Judge has declined to interfere on the ground of availability of an efficacious remedy - Appeal dismissed being not maintainable.
|