https://www.taxtmi.com/caselaws?id=436981 A writ challenge to an assessment order was held ordinarily not maintainable where an efficacious statutory appeal was available, so direct interference under Article 226 was declined and the assessee was relegated to the appellate remedy. The omission of Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish existing service tax liabilities or pending proceedings, because the saving provision in Section 174(2)(c) preserved them. On that basis, the contention that the authorities lacked jurisdiction to levy service tax merely because the chapter had been omitted was rejected, and the assessment challenge was left to be pursued before the appellate forum. en-us Wed, 19 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436981 A writ challenge to an assessment order was held ordinarily not maintainable where an efficacious statutory appeal was available, so direct interference under Article 226 was declined and the assessee was relegated to the appellate remedy. The omission of Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish existing service tax liabilities or pending proceedings, because the saving provision in Section 174(2)(c) preserved them. On that basis, the contention that the authorities lacked jurisdiction to levy service tax merely because the chapter had been omitted was rejected, and the assessment challenge was left to be pursued before the appellate forum. Case-Laws GST Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436981