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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Alternative remedy of appeal - writ jurisdiction will be ...


Writ Jurisdiction Limited to Exceptions; Appeal to Commissioner Deemed Effective, Leading to Writ Dismissal.

June 26, 2019

Case Laws     Service Tax     HC

Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation of 'natural justice principles' or it should be a case of alternate remedy being ineffectual or not efficacious - It is certainly nobody's case an appeal to the Commissioner (Appeals) is either ineffectual or not efficacious - writ dismissed

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