TMI Blog2018 (3) TMI 1833X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and law; and that a statutory remedy of appeal was available, the learned Single Judge only relegated the petitioner/appellant to such remedy of appeal and even provided for merit consideration of the appeal, if filed within 30 days irrespective of the question of limitation. It remains trite that the writ jurisdiction is essentially that of discretion and such exercise of jurisdiction can be declined for valid reasons, including the one of availability of efficacious and alternative remedy of statutory appeal. In the given set of facts and circumstances, when the learned single Judge has not found the present one to be a fit case for exercise of writ jurisdiction, we are unable to find any error or infirmity in the order impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services provided to the Government were exempted from demand of service tax; and since the petitioner/appellant had carried out the work of water supply to the respondent - BESCOM, a public sector undertaking, he was exempted from payment of service tax as per Clause-12 of the Notification dated 20.06.2012. The submissions so made on behalf of the petitioner/appellant were countered on behalf of the Revenue. However, the learned Single Judge found that the matter involved mixed questions of facts and law, which deserve to be determined in the appellate forum. The learned Single Judge pointed out that, admittedly, the appeal against the order in question could be filed before the Commissioner of Central Excise (Appeals) under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the simple reason that. the learned Single Judge has not entered into the merits of the case hut, having regard to the questions sought to be raised and after finding that the matter involved mixed questions of facts and law; and that a statutory remedy of appeal was available, the learned Single Judge only relegated the petitioner/appellant to such remedy of appeal and even provided for merit consideration of the appeal, if filed within 30 days irrespective of the question of limitation. It remains trite that the writ jurisdiction is essentially that of discretion and such exercise of jurisdiction can be declined for valid reasons, including the one of availability of efficacious and alternative remedy of statutory appeal. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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