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    <title>2025 (2) TMI 955 - PATNA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging a service tax recovery order with penalties. The petitioner argued the adjudicating authority violated natural justice principles by not examining relevant charging provisions under Section 66B of the Finance Act, 1994. The court noted that issues raised involved factual appreciation that could be addressed by the appellate authority. Since the petitioner had an equally efficacious alternative remedy available through the appellate process, the court declined to exercise extraordinary writ jurisdiction. The application was disposed of without interfering with the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766408</link>
      <description>The HC dismissed the writ petition challenging a service tax recovery order with penalties. The petitioner argued the adjudicating authority violated natural justice principles by not examining relevant charging provisions under Section 66B of the Finance Act, 1994. The court noted that issues raised involved factual appreciation that could be addressed by the appellate authority. Since the petitioner had an equally efficacious alternative remedy available through the appellate process, the court declined to exercise extraordinary writ jurisdiction. The application was disposed of without interfering with the impugned order.</description>
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