Gauhati HC Declines Writ as Statutory Appeal Before CESTAT Was Available

Brahmaputra Television Network Vs Union of India (Gauhati High Court) The petitioner filed a writ petition under Article 226 of the Constitution challenging a Demand-cum-Show Cause Notice dated 26.04.2021, the Order-in-Original dated 01.03.2022, and the Order-in-Appeal dated 21.09.2023. The original proceedings resulted in confirmation of Service Tax demand, interest, and penalties, while the appellate authority dismissed the petitioner’s appeal and upheld the adjudication order. The petitioner, engaged in providing advertising agency services, was issued a Demand-cum-Show Cause Notice a...