2023 (3) TMI 1373 - HC - Service Tax

Maintainability of petition - availability of alternative remedy of appeal - Appealable order u/s 35 of the Finance Act, 1994 - HELD THAT - Since, the order impugned in the writ petition is appealable under Section 35 of the Finance Act, 1994; therefore, this Court declines to invoke its extra ordinary jurisdiction under Article 226 of the Constitution of India. Writ petition is, accordingly, dismissed on the ground of alternate remedy with liberty to the petitioner to approach an appropriate forum.

Summary

The High Court of Uttarakhand dismissed the writ petition citing appealable order under Section 35 of the Finance Act, 1994. Petitioner can approach an appropriate forum.