Case Law Details
Ayursundra Hospitals (Guwahati) Pvt Ltd Vs Union of India (Guwahati High Court)
Guwahati High Court held that writ petition not entertained as the same is hit by the alternative and efficacious remedy available to the petitioners to prefer an appeal before the appellate authority competent to deal with the issues raised in this writ petition.
Facts- The petitioner no. 1 is a company registered under the service tax laws as a clinical establishment providing healthcare services, health check-up and diagnosis services. A show-cause notice was issued upon the petitioner no. 1 by the respondent no. 2, proposing to initiate proceedings for recovery of service tax of Rs.23,82,02,812/-, which was disclosed in their income tax returns for financial year 2016-17. The respondent no. 2 had also proposed to invoke extended period of limitation as per proviso to Section 73(1) of the Finance Tax Act, 1994, on the ground of suppression of facts and non-filing of return.
The respondent no. 2, by the impugned OIO, rejected the contention of the petitioner and confirmed the demand of service tax along with interest and penalties.
Conclusion- The writ petition is not for enforcement of fundamental rights or to challenge the vires of any statute. Therefore, under the parameters set out by the Supreme Court in the case of Whirlpool Corporation (supra), this writ petition to assail the impugned order- in-original no. 63/Pr.Commr./ST/GHY/2022-23 dated 12.2002, passed by the Principal Commissioner, GST and Central Excise Commissionerate, Guwahati (respondent no. 2) would be hit by the alternative and efficacious remedy available to the petitioners to prefer an appeal before the appellate authority competent to deal with the issues raised in this writ petition.
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