https://www.taxtmi.com/caselaws?id=782830 The HC dismissed the writ petition as not maintainable on the ground of availability of an efficacious alternative statutory remedy under Section 85 of the Finance Act, 1994, namely an appeal to the Commissioner (Appeals) against the adjudication order demanding service tax, interest and penalty by invoking the extended limitation period under Section 73. The HC held that the petitioner's principal grievance-challenge to the invocation of the extended period of limitation and consequential legality of the demand-falls squarely within the jurisdiction of the appellate authority and does not attract any recognized exception to the rule of alternative remedy. Without examining the merits, the HC disposed of the petition, granting liberty to pursue the statutory appeal and directing that the time spent in the writ proceedings be excluded for the purpose of limitation. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782830 The HC dismissed the writ petition as not maintainable on the ground of availability of an efficacious alternative statutory remedy under Section 85 of the Finance Act, 1994, namely an appeal to the Commissioner (Appeals) against the adjudication order demanding service tax, interest and penalty by invoking the extended limitation period under Section 73. The HC held that the petitioner's principal grievance-challenge to the invocation of the extended period of limitation and consequential legality of the demand-falls squarely within the jurisdiction of the appellate authority and does not attract any recognized exception to the rule of alternative remedy. Without examining the merits, the HC disposed of the petition, granting liberty to pursue the statutory appeal and directing that the time spent in the writ proceedings be excluded for the purpose of limitation. Case-Laws Service Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782830