Statutory appellate remedy prevails over writ review, with pre-deposit waiver to be considered by the appellate authority.

Where a statutory appeal is available against an adjudication order, writ jurisdiction will not ordinarily be used to examine the tax demand on merits, and the petitioner was relegated to the appellate forum. The Court noted that the dispute on service tax liability could be raised before the appellate authority along with a request for waiver of the pre-deposit condition. The appellate authority was directed to consider that request in accordance with law, taking into account the relevant interim orders of the Supreme Court, and to decide the appeal by a reasoned order after hearing the parties.

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Issues: Whether the writ petition should be entertained in view of the availability of the statutory appellate remedy, and whether the petitioner could seek waiver of the pre-deposit condition before the appellate authority.

Analysis: The impugned adjudication order was treated as appealable, and the petitioner was relegated to the appellate forum rather than having the merits of the tax demand examined in writ jurisdiction. The Court noted that the petitioner could place the pending dispute on service tax liability before the appellate authority and seek appropriate interlocutory relief, including waiver of pre-deposit, with the benefit of the relevant interim orders of the Supreme Court. The appellate authority was directed to consider such request in accordance with law and decide the appeal by a reasoned order after hearing the parties.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the statutory appeal, including a request for pre-deposit waiver, before the appellate authority.

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