Existence of Alternate Remedy: Madras HC Refuses to Entertain Writ against Service Tax Demand [Read Order]

A Single Bench of the Madras High Court refused to entertain a writ petition against service tax demand on the existence of an alternate remedy.

The petition has been filed under Article 226 of the Constitution of India to issue a writ of Certiorarified Mandamus calling for the records on the file of the respondent and quash the same as being contrary to the principles of natural justice, without jurisdiction and authority of law.

The only grievance of the petitioner, Tvl.Sri Maharaja Industries is that the principle of natural justice was not followed before passing the impugned order and no opportunity for a personal hearing was granted. It was further submitted that the respondent before passing the impugned order did not consider the judgement of the Supreme Court cited by the petitioner in support of his claim made before the forum.

The Bench of Justice RN Manjula noted that the notice has been given to the petitioner and the petitioner has also submitted his reply thereafter enquiry has been conducted and the request of the dealer is seen to be not capable of consideration and the finding is recorded after considering the materials produced by the petitioner.

The Bench observed that “Even if the petitioner is aggrieved due to any omission committed on the part of the respondent authority, there is an effective alternative remedy available to the petitioner to challenge the impugned orders by way of filing revision/ appeal before the competent authority. “

Lastly, the Court concluded by noting that the present case is not a fit case which should be considered for lack of opportunity in compliance with the principles of natural justice.

To Read the full text of the Order CLICK HERE

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