Statutory appellate remedy bars writ review of service tax demand, while interim protection and delay condonation remain available.

Where an efficacious statutory appeal is available against an order confirming service tax demand, writ jurisdiction will ordinarily not be exercised to examine the merits of the assessment challenge. The Court noted that objections concerning the show cause notice and alleged non-consideration of exemption notifications could be pursued before the appellate authority, and therefore declined to entertain the writ petition on merits. It nevertheless granted time to file an appeal, directed the appellate authority to consider any condonation request on its own merits without prejudice, and restrained coercive recovery for the intervening period.

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Issues: Whether the writ petition should be entertained when an efficacious statutory appeal was available against the order confirming the demand of service tax.

Analysis: The order impugned confirmed demand for multiple assessment years. The petitioner attempted to invoke writ jurisdiction by assailing the show cause notice and the alleged non-consideration of exemption notifications, but the respondent pointed out that the grievance had already been considered in the impugned order and could be urged in the statutory appeal. The Court accepted the objection based on the availability of an appellate remedy and declined to examine the merits of the challenge in writ jurisdiction. At the same time, the Court protected the petitioner by granting time to file an appeal with a request for condonation of delay, directing that the appellate authority consider such application on its own merits and without prejudice from the writ proceedings, and restraining coercive action for the intervening period.

Conclusion: The writ petition was not entertained on merits and was disposed of by relegating the petitioner to the statutory appellate remedy, with interim protection and liberty to seek condonation of delay.

Final Conclusion: The decision leaves the assessment challenge to be pursued before the appellate forum, while preserving temporary protection against coercive recovery and the opportunity to seek delay condonation.

Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be exercised to examine the merits of the assessment order.

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