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    <title>2025 (3) TMI 56 - PATNA HIGH COURT</title>
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    <description>The HC declined to entertain a writ petition challenging an ex parte service tax order, finding that the petitioner had an effective alternative remedy of appeal available. The petitioner had already deposited 7% of the required pre-deposit amount to pursue the statutory appeal. Following Supreme Court precedent in Godrej Sara Lee Ltd., the HC exercised its discretion to relegate the petitioner to the statutory remedy rather than entertaining the writ petition. The Court granted eight weeks to file the appeal, directing that time spent in writ proceedings be excluded from limitation calculations.</description>
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    <pubDate>Thu, 13 Feb 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=766671</link>
      <description>The HC declined to entertain a writ petition challenging an ex parte service tax order, finding that the petitioner had an effective alternative remedy of appeal available. The petitioner had already deposited 7% of the required pre-deposit amount to pursue the statutory appeal. Following Supreme Court precedent in Godrej Sara Lee Ltd., the HC exercised its discretion to relegate the petitioner to the statutory remedy rather than entertaining the writ petition. The Court granted eight weeks to file the appeal, directing that time spent in writ proceedings be excluded from limitation calculations.</description>
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