Writ petition was not maintainable when alternative remedy available

S. Subin Vinoth Kumar Vs Commissioner of Central Excise (Madras High Court) Conclusion: Assessee had to exhaust the statutory remedy provided under the Act before filing writ petition challenging the levy of service tax passed on a deceased person. Held:  Assessee was the legal representative of Mr. S challenged the order of Respondent confirming the levy of service tax passed on a deceased person and was sought to be quashed. Respondent authority contended that legal representative/son of the deceased participated in the enquiry proceedings and thereafter, the final order was passed by Commi...