2018 (5) TMI 119

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..... etitioner to challenge the impugned order date d 30.04.2014 belatedly at this stage that too circumventing the alternative and efficacious remedy available under the Act - petition without any substance and is dismissed. - Writ Petitons No. 17268 OF 2018 (T-RES) - - - Dated:- 24-4-2018 - MRS. S. SUJATHA J. Petitioner: (By Sri Karthik. R, Adv.) Respondents: (By Sri K.M. Shivayogiswam .....

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..... payment of service tax on the ground that petitioner indeed has issued a consignment note as contemplated in Section 65(50b) of the Finance Act, 1994 construing the petitioner as Goods Transport Agency, which is contradictory to the subsequent decision of the authorities. Hence, the learned counsel seeks to set aside the order impugned herein and direct the respondents not to proceed with the reco .....

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..... hether the petitioner is Goods Transport Agency or Goods Transport Operator cannot be adjudicated in the writ proceedings. No ground is made out by the petitioner to challenge the impugned order date d 30.04.2014 belatedly at this stage that too circumventing the alternative and efficacious remedy available under the Act. In the circumstances, writ petition is bereft of any substance stands dismis .....

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