Statutory appellate remedy bars writ review of service-tax adjudication absent a demonstrated jurisdictional error.

A writ challenge to a service-tax adjudication order should not ordinarily be entertained where an efficacious statutory appeal is available and no jurisdictional error is established. The petitioner neither responded to the show-cause notice nor attended the personal hearing, and submitted a reply only after adjudication. The petitioner was therefore relegated to the appellate remedy under the Finance Act, 1994. Time spent bona fide in the writ proceedings was directed to be excluded for limitation, and interim protection was temporarily continued to permit recourse to appeal.

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Issues: Whether the writ petition challenging the service-tax adjudication order should be entertained despite the statutory appellate remedy.

Analysis: The petitioner did not avail the opportunity to respond to the show-cause notice or attend the scheduled personal hearing, and the subsequent reply was submitted after the adjudication order. No jurisdictional error warranting exercise of writ jurisdiction was established. An efficacious appeal was available under the Finance Act, 1994. The period spent bona fide in the writ proceedings was directed to be excluded for limitation purposes, with temporary continuation of interim protection to enable recourse to appeal.

Conclusion: The challenge to the adjudication order was not entertained; the petitioner was relegated to the statutory appellate remedy.

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