https://www.taxtmi.com/caselaws?id=423467 A writ petition against a service tax show-cause notice was held not maintainable because an efficacious statutory remedy was available and the dispute required first-hand adjudication of mixed questions of law and fact. The Court noted that the petitioner's exemption claim depended on examination of the service contracts, subcontracting arrangements, and the scope of the relevant exemption notifications, so the adjudicating authority had to consider the matter first. In the absence of a case of want of jurisdiction, violation of natural justice, or challenge to vires, Article 226 relief was declined and the petitioner was directed to pursue the statutory process. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 21 Jul 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423467 A writ petition against a service tax show-cause notice was held not maintainable because an efficacious statutory remedy was available and the dispute required first-hand adjudication of mixed questions of law and fact. The Court noted that the petitioner's exemption claim depended on examination of the service contracts, subcontracting arrangements, and the scope of the relevant exemption notifications, so the adjudicating authority had to consider the matter first. In the absence of a case of want of jurisdiction, violation of natural justice, or challenge to vires, Article 226 relief was declined and the petitioner was directed to pursue the statutory process. Case-Laws Service Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423467