2022 (12) TMI 1560 - HC - GST

Violation of principles of natural justice - Challenge to impugned order of recovery of the demand raised by service tax authority relating to transaction pertaining to the period 2016-17 upto June 2017 - HELD THAT - The aforesaid order has been passed by the respondent authorities concerned is neither without jurisdiction nor there is any violation of principle of natural justice nor constitutionality of any provision of statute is involved in this writ petition. It is not inclined to entertain this writ petition in view of the availability of alternative remedy by way of appeal under Section 85 of the of the Finance Act 1994 before the appellate authority this writ petition being WPA 26134 of 2022 is dismissed.

Summary

In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner challenged an order of recovery issued by the service tax authority for transactions from the period 2016-17 up to June 2017. The petitioner argued against the demand raised by the authority. However, the court found that the order was issued within jurisdiction, complied with the principles of natural justice, and did not involve any constitutional issues. Consequently, the court dismissed the writ petition (WPA 26134 of 2022), emphasizing the availability of an "alternative remedy by way of appeal under Section 85 of the Finance Act, 1994" before the appellate authority.