Dismissed writ petition challenging service tax order; alternative remedy available; appeal filing deadline; order copy submission required.

The High Court dismissed the writ petition challenging the order imposing liability for service tax, interest, and penalties, citing the availability of an alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017. The petitioner was directed to file an appeal within one month, emphasizing adherence to statutory provisions. The court required submission of a computer-generated copy of the order from the official website of the High Court Allahabad, self-attested with identity proof, to ensure document authenticity for the appeal process.

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Issues: Validity of order imposing liability for service tax, Availability of alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017

In the judgment delivered by the Hon'ble High Court, the petitioner challenged the order passed by the Assistant Commissioner imposing liability for service tax, interest, and penalties under the Finance Act, 1994. The respondents argued that there exists an alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017. The court noted that the respondents cited various judgments to support their contention, emphasizing the importance of following statutory provisions when an efficacious remedy is available to the petitioner. Consequently, the court disposed of the writ petition, directing the petitioner to file an appeal within one month. The court specified that the appellate authority should entertain the appeal in accordance with the law, disregarding any delays in the matter.

The court further instructed the petitioner to submit a computer-generated copy of the order downloaded from the official website of the High Court Allahabad, self-attested along with a self-attested identity proof linked to a mobile number. It was mandated that the concerned Court/Authority/Official verify the authenticity of the computerized copy from the official website of the High Court Allahabad and provide a written declaration of such verification. This detailed process was put in place to ensure the legitimacy and accuracy of the documents submitted in connection with the appeal process.

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