9911796707
TMI Blog2019 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- In the instant case, it is nobody s case that impugned orders have been passed without jurisdiction. It is also not anybody s case that impugned orders have been passed in violation of NJP - It is certainly nobody s case that the aforesaid alternate remedy by way of an appeal to the Commissioner (Appeals-II) available to the writ petitioner is either ineffectual or not efficacious. This Court is of the considered view that writ petitioner has not made out a case for interfering with the impugned orders in writ jurisdiction on the teeth of an available alternate remedy more so when alternate remedy is in the form of an appeal - the grounds that are being canvassed turn on facts i.e., factual disputes and therefore, this Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April to June 2015, the second of the two writ petitions viz., W.P.No.7403 of 2018 pertains to the period July to September 2015. 5. Both these writ petitions pertain to Service Tax. 6. Writ Petitioner is registered with the concerned Department vide Service Tax Registration No.AACCD6529LSD006 for providing 'Information Technology Software Service'. 7. Crux and gravamen of these two writ petitions is that the writ petitioner sought refund for the aforementioned periods inter alia by placing reliance on Notification No.39/2012-S.T. dated 20.12.2018 being a notification issued by the Central Government in exercise of powers under Rule 6A of Service Tax Rules, 1994. 8. Considering the nature of the order, which this Court proposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders. It was submitted that in the reply to the SCN, writ petitioner has clearly pointed out that SCN issued asking the writ petitioner to show cause as to why the revision claim of the writ petitioner should not be rejected as CENVAT has allegedly be taken by the writ petitioner in ST-3 return as against the condition that no CENVAT credit has been availed on inputs and input services on which rebate has been claimed. 13. Learned counsel for Revenue adverting to the counter affidavit and additional counter affidavit submitted that the aforesaid notification being Notification No.39/12 dated 20.06.2012, which is pivotal for these two writ petitions, is a conditional Notification and the writ petitioner has not complied with the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack of jurisdiction, (b) violation of 'natural justice principles' ('NJP' for brevity) or it should be a case of alternate remedy being ineffectual or not efficacious. 18. In the instant case, it is nobody's case that impugned orders have been passed without jurisdiction. It is also not anybody's case that impugned orders have been passed in violation of NJP. 19. It is certainly nobody's case that the aforesaid alternate remedy by way of an appeal to the Commissioner (Appeals-II) available to the writ petitioner is either ineffectual or not efficacious. 20. Therefore, this Court is of the considered view that writ petitioner has not made out a case for interfering with the impugned orders in writ jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this Rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
