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2021 (1) TMI 861 - HC - Service TaxMaintainability of petition - availability of alternative and most efficacious remedy of filing an appeal - appealable order and statutory appeal - Section 86(1) of the Finance Act, 1994 - Violation of principles of natural justice - HELD THAT:- There cannot be any doubt that the impugned order is an appealable order and statutory appeal under Section 86(1) of the Finance Act, 1994 lies before the Customs Excise and Service Tax Appellate Tribunal, Bangalore. In the wake of availability of alternate remedy, this Court can entertain the writ petition in a very limited arena. For entertaining writ petition in the wake of alternate remedy, the petitioner has to demonstrate that the order impugned in the writ petition was passed in defiance of the fundamental principles of judicial procedure or in utter violation of principles of judicial justice. Perusal of the impugned order shows that the assessing authority has considered the contentions regarding lack of jurisdiction and has recorded a finding against the petitioner. It is also seen from the impugned order that the judgments cited by the petitioner were taken note of while passing the impugned order. Therefore, it cannot be said that the impugned order is passed violating the principles of natural justice or that the same is contrary to the fundamental principles of judicial procedure, warranting entertainment thereof despite availability of alternate statutory remedy. It cannot be said that despite availability of alternate remedy in filing the appeal, the writ petition needs to be entertained - The writ petition as such is disposed of with liberty to the petitioner to avail alternate remedy.
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