https://www.taxtmi.com/caselaws?id=756185 A writ petition challenging a service tax show-cause notice and adjudication under the extended limitation period was not entertained because an efficacious statutory appeal lay under the Finance Act, 1994. The Court held that writ jurisdiction should not be used to bypass the appellate mechanism absent compelling grounds, and the invocation of the proviso to Section 73(1) was not invalid merely because the notice did not recite elaborate proviso grounds when the assessee had notice of the liability, replied on merits, and received a personal hearing. The dispute was directed to be pursued in appeal. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 30 Jul 2024 08:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756185 A writ petition challenging a service tax show-cause notice and adjudication under the extended limitation period was not entertained because an efficacious statutory appeal lay under the Finance Act, 1994. The Court held that writ jurisdiction should not be used to bypass the appellate mechanism absent compelling grounds, and the invocation of the proviso to Section 73(1) was not invalid merely because the notice did not recite elaborate proviso grounds when the assessee had notice of the liability, replied on merits, and received a personal hearing. The dispute was directed to be pursued in appeal. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756185