Alternative statutory remedy bars writ relief against an ex parte tax order when appeal was available and not pursued in time

An ex parte service tax adjudication order was challenged in writ, but the High Court emphasised that notices for personal hearing had been issued and the petitioner did not appear. Because the order was appealable, the Court held that an efficacious statutory appellate remedy was available and that writ jurisdiction should not ordinarily be invoked where that remedy was not pursued within time. The petitioner's delayed approach and reliance on the pandemic explanation were insufficient to displace the alternative-remedy rule. The writ petition was therefore not entertained, while the petitioner was left free to pursue the statutory appeal and raise delay-related grounds there.

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Issues: Whether the writ petition challenging an ex parte service tax order was maintainable in view of the availability of an efficacious statutory appeal and the petitioner's failure to avail that remedy within the prescribed time.

Analysis: The impugned order showed that notices fixing personal hearing were sent to the petitioner on more than one occasion, but the petitioner did not appear. The adjudicating authority therefore proceeded ex parte. Since the order was appealable, an efficacious alternative remedy was available. The petitioner approached the writ court after a substantial lapse of time and the explanation based on the pandemic did not persuade the Court to exercise writ jurisdiction in the face of the statutory appellate remedy and the petitioner's lack of diligence.

Conclusion: The writ petition was not entertained and was dismissed; the petitioner was left at liberty to pursue the statutory appeal and to raise delay-related grounds in that forum.

Final Conclusion: The Court declined to interfere under writ jurisdiction against the ex parte tax adjudication order because the petitioner had an effective appellate remedy and had not acted with due diligence.

Ratio Decidendi: Where an appealable tax adjudication order is passed after notice and opportunity of hearing, the writ court will ordinarily not interfere if the aggrieved party has an efficacious alternative statutory remedy and has failed to pursue it within time.

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