2017 (3) TMI 1779 - HC - Service Tax

Jurisdiction of SCN - Maintainability of petition - alternative remedy - Jurisdiction - HELD THAT - The petitioner has an alternative remedy available - petition disposed off.

Summary

Issues Involved:
1. Early hearing of a writ petition sought by the appellant.
2. Competency of the person issuing a show-cause notice.
3. Existence of an alternative remedy affecting the admissibility of a writ petition.

Analysis:
1. The appellant sought an early hearing of the writ petition, which was disposed of without any order as to costs after being taken up for hearing by consent of the parties.

2. The writ petition challenged a notice to show cause dated April 19, 2016, on the grounds of the competency of the person issuing the notice. The petitioner's advocate argued that the person issuing the notice was not competent, citing a circular specifying the competent authority. The department's advocate referred to a similar issue raised before the Delhi High Court, where the Supreme Court stayed the decision. The department argued that since the petitioner had an alternative remedy available, the writ petition should not be entertained. The court found the petitioner similarly situated as others in a related case and decided not to interfere, disposing of the writ petition without costs.

3. The court considered the existence of an alternative remedy as a crucial factor in deciding the admissibility of the writ petition. Since the petitioner was in a similar situation as others with an alternative remedy available, the court chose not to interfere in the matter and disposed of the petition without imposing any costs. The judgment emphasized the importance of exhausting alternative remedies before seeking relief through writ petitions.