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2016 (7) TMI 873 - GUJARAT HIGH COURT

2016 (7) TMI 873 - GUJARAT HIGH COURT - TMI - Maintainability of writ petition - Demand of service tax - seeking permission to cross-examine the witnesses, which was not granted - Held that:- Only on the ground of alternative remedy, this petition is not entertained without expressing any opinion on the contentions of the petitioner on merits. - Special Civil Application No. 8406 of 2016 - Dated:- 17-6-2016 - Akil Kureshi And A. J. Shastri, JJ. For the Petitioner : Mr Dhaval Shah, Advocate For t .....

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the service tax. 2. Admittedly, against the order of the Commissioner, the statutory appeal lies before the Tribunal and further appeal before the High Court on the question of law. 3. In that view of the matter, we would be well advised in not interfering at the intermediary stage and instead relegating the petitioner to avail such statutory appellate remedy. In this context, we may refer to the decision of the Supreme Court in the case of Commissioner of Income Tax & Ors., v Chhabil Das A .....

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ural justice, the proposition laid down in Thansingh Nathmal's case, Titagarh Paper Mills' case and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statue under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds th filed. Therefore, when a statutory forum is created by law for redressal .....

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