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TMI Blog2018 (11) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... s and ST-3 returns were not filed due to acute shortage of clerical staff. It is only on the inspection conducted by the Department, non-deposit of service tax collected by the petitioner has come to light. In the circumstances, the petitioner cannot make any allegations against the adjudicating authority that no opportunity of hearing was provided before passing of the order. Petition dismissed with an opportunity to the petitioner to approach the appellate authority of redressal of his grievance. - Writ Petition No. 6292 of 2017 (T-RES), - - - Dated:- 3-4-2018 - S. Sujatha, J. Shri V.R. Balasubramani, Advocate, for the Petitioner. Shri K.M. Shivayogiswamy, Advocate, for the Respondent. ORDER Petitioner has cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition. 3. Learned Counsel for the petitioner would contend that adjudicating authority has wrongly recorded a finding on 28-11-2016 that one Sri K. Ranganatha Adiga appeared before the adjudicating authority and submitted that he will pay the service tax shortly and requested for dropping the penalty. On the other hand, signature of the proprietor was taken forcibly by the adjudicating authority and impugned order was passed without providing an opportunity of hearing to the petitioner. Thus, it is submitted that alternative remedy is no bar to invoke the extraordinary writ jurisdiction when denial of natural justice is manifest. 4. Learned Counsel appearing for the respondent justifying the impugned order would submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, the petitioner cannot make any allegations against the adjudicating authority that no opportunity of hearing was provided before passing of the order. If the findings recorded by the adjudicating authority are not true, it would be a case for review or an appeal which would be availed by the petitioner. These issues cannot be adjudicated upon by this court exercising writ jurisdiction. Hence, writ petition deserves to be dismissed. 7. Accordingly, the writ petition stands dismissed with an opportunity to the petitioner to approach the appellate authority of redressal of his grievance. If such an appeal is filed within a period of four weeks from today, such an appeal shall be considered by the appellate authority on merits with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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