2019 (10) TMI 25

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..... order - Recovery proceedings - maintainability of petition - alternative remedy of appeal - HELD THAT:- Without prejudice to the right of the petitioner to move the Appellate authority, or in the alternative, to seek a rectification of Ext.P1 order before the Assessing authority itself, the writ petition, in its challenge against Ext.P1 order, is dismissed. The recovery proceedings for recovery .....

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..... er with interest and penalty on the petitioner under the Finance Act, 1994, governing service tax. Although various contentions are raised in the writ petition, in its challenge against Ext.P1 order, I find that, against Ext.P1 order, the petitioner has an effective alternate remedy by way of an appeal before the Appellate Authority under the Act. The petitioner has not made out any case warrantin .....

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