Tax Recovery Order Upheld: Petitioner Advised to Pursue Statutory Appeal Process Under Section 85 of Finance Act HC dismissed writ petition challenging service tax recovery order. Court held the order was legally valid, issued within jurisdiction, and complied with ...
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Tax Recovery Order Upheld: Petitioner Advised to Pursue Statutory Appeal Process Under Section 85 of Finance Act
HC dismissed writ petition challenging service tax recovery order. Court held the order was legally valid, issued within jurisdiction, and complied with natural justice principles. Petitioner directed to pursue alternative remedy through appeal under Section 85 of Finance Act, 1994 before appellate authority.
In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner challenged an order of recovery issued by the service tax authority for transactions from the period 2016-17 up to June 2017. The petitioner argued against the demand raised by the authority. However, the court found that the order was issued within jurisdiction, complied with the principles of natural justice, and did not involve any constitutional issues. Consequently, the court dismissed the writ petition (WPA 26134 of 2022), emphasizing the availability of an "alternative remedy by way of appeal under Section 85 of the Finance Act, 1994" before the appellate authority.
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