Gauhati HC Dismisses Service Tax Writ as Statutory Appeal Was an Effective Remedy

Sailaja Commercial Construction Private Ltd. Vs Union of India (Gauhati High Court) The Gauhati High Court dismissed the intra-court appeal challenging the dismissal of a writ petition against an Order-in-Original imposing Service Tax demand of ₹3,48,03,981 along with penalties under Sections 77 and 78 of the Finance Act, 1994. The Single Bench had declined to entertain the writ petition on the ground that the petitioner had an effective statutory remedy of appeal. The Division Bench upheld this view, holding that the availability of a statutory appeal made the writ petition not maintainable...