Alternative statutory remedy bars writ challenge to service tax orders absent a jurisdictional defect.

Writ appeals challenging service tax orders were held not maintainable because an efficacious statutory appellate remedy was available under the Finance Act. The challenge was directed mainly against the merits of the tax demand, while no specific jurisdictional defect at the threshold was shown to justify bypassing the alternative remedy. The High Court therefore found the writ court's refusal to entertain the petitions justified and upheld dismissal of the writ petitions.

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Issues: Whether the writ appeals challenging the service tax orders were maintainable in view of the availability of an alternative statutory remedy under the Finance Act.

Analysis: The impugned orders had been passed after consideration of the objections raised by the appellants. The challenge before the Court was substantially directed against the merits of the service tax demand, but the appellants had not established any specific jurisdictional defect at the threshold. Since an efficacious appellate remedy was available under the Finance Act, the writ court's refusal to entertain the petitions was justified, and no sufficient cause was shown to bypass that remedy.

Conclusion: The writ appeals were not maintainable for bypassing the statutory appellate remedy, and the dismissal of the writ petitions was upheld.

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