TMI Blog2023 (3) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Court does not find it necessary to go into all those contentions inasmuch as there is no gainsaying that the petitioner has alternative statutory remedy under section 35B of the Central Excise Act, 1994 read with section 86 in Chapter V of the Finance Act, 1994 read with section 174 of the Central Goods and Services Tax Act, 2017. Thereunder, the appeal is available to the appellate tribunal. It is trite that when the statutory alternative remedy is available, High Court would be slow to entertain the petition directly to exercise the writ jurisdiction. The petitioner is required to exhaust the statutory alternative remedy before invoking the extraordinary jurisdiction of this Court. The Court is of the view that the issues and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansitional provision of Central Goods Service Tax as claimed by the petitioner. 3. The facts are to be noticed only for the purpose of having an idea of the controversy raised in the petition. 3.1 The petitioner M/s. GAIL (India) Ltd. holds service tax registration for providing taxable services under various categories. The petitioner appears to have entered into Gas Transmission Agreement dated 03.09.2010 with one M/s. Filatex India Ltd. for transporting natural gas from offtake point at Dahej to the terminal of the petitioner at the customer's plant. Various invoices came to be raised subsequently by the petitioner GAIL to charge Rs.12,80,75,938/- to the customer. The petitioner stated that it paid service tax of Rs. 1,50,40, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late tribunal. 5.1 It is trite that when the statutory alternative remedy is available, High Court would be slow to entertain the petition directly to exercise the writ jurisdiction. The petitioner is required to exhaust the statutory alternative remedy before invoking the extraordinary jurisdiction of this Court. 6. The Court is of the view that the issues and aspects raised in the petition on merits with regard to the challenge to the impugned order and rejecting the refund claim of the petitioner could be better agitated before the appellate tribunal. 7. In the aforesaid view, while permitting the petitioner to approach the Tribunal, the present petition is dismissed on the said ground alone without expressing any opinion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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