Writ jurisdiction limits on factual disputes: High Court declined to reopen a levy confined to manpower supply, leaving the statutory appeal open.

Work orders containing both construction of roads and irrigation work and supply of workforce were treated as involving distinct components, and the exemption under Notification No. 25/2012-ST was found applicable only to the construction element. The levy was held to relate to the manpower supply component, while the contention that tax was imposed on the entire contract value raised disputed questions of fact. The High Court declined to interfere in writ jurisdiction under Article 226, holding that it would not reappreciate factual findings as an appellate forum, particularly where a statutory appeal was available. The writ petition was dismissed, with liberty to pursue the appeal against the order-in-original.

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Issues: Whether the demand confirmed against the petitioner could be interfered with in writ jurisdiction on the ground that the work executed was construction of roads and irrigation work covered by the exemption notification, and whether the High Court should reappreciate the factual finding that the levy was confined to the manpower supply component.

Analysis: The work orders reflected two distinct components, namely, construction-related work and supply of workforce. The exemption under Notification No. 25/2012-ST covered construction of road and irrigation work, and the order under challenge showed that this exempt component was considered. The impugned levy was found to relate only to the manpower supply component. The challenge that the levy was actually on the entire contract value raised disputed questions of fact. In writ jurisdiction under Article 226 of the Constitution of India, the Court does not act as an appellate forum to reassess factual findings, especially where the petitioner also had the remedy of appeal.

Conclusion: The demand was not interfered with and the writ challenge failed.

Final Conclusion: The writ petition was dismissed, with liberty reserved to pursue the statutory appeal against the order-in-original.

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