Alternative remedy in tax disputes prevails where factual issues are disputed and statutory appeal is available.

Where a tax challenge turns on disputed questions of fact and an efficacious statutory appeal is available, writ jurisdiction should ordinarily not be used to bypass the alternative remedy. The High Court noted that the objections to the adjudication order imposing service tax, penalty, late fee and interest required evidence, so the petitioner was directed to pursue the appellate route. Liberty was granted to file an appeal, and interim protection was made conditional on compliance with the stated pre-deposit and security requirements.

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Issues: Whether the writ petition against the adjudication order should be entertained in view of the availability of a statutory appeal and the factual dispute involved.

Analysis: The challenge was directed against an adjudication order imposing service tax, penalty, late fee and interest. The Court noted that the objections raised by the petitioner involved disputed questions of fact requiring evidence and that the appropriate course was to pursue the statutory appellate remedy. Liberty was therefore granted to file an appeal, and interim protection was made conditional on compliance with the stated pre-deposit and security requirements.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy.

Ratio Decidendi: Where a tax dispute turns on disputed questions of fact and an efficacious statutory appeal lies, writ jurisdiction should ordinarily not be invoked to bypass the alternative remedy.

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