https://www.taxtmi.com/caselaws?id=466741 The primary question was whether a writ challenging imposition of service tax and penalties is maintainable when a statutory appeal under the GST framework, subject to a pre-deposit, exists. Applying the doctrine that an efficacious alternative statutory remedy ordinarily ousts extraordinary writ jurisdiction, and relying on the Supreme Court precedent affirming the appeal remedy under GST as efficacious, the Court found no narrow exception to permit writ relief. The Single Bench's conclusion that the statutory appeal remedy was available was upheld; consequence: the writ petition was not maintainable and the appeal was dismissed in favour of the respondent. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 18 Feb 2026 20:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466741 The primary question was whether a writ challenging imposition of service tax and penalties is maintainable when a statutory appeal under the GST framework, subject to a pre-deposit, exists. Applying the doctrine that an efficacious alternative statutory remedy ordinarily ousts extraordinary writ jurisdiction, and relying on the Supreme Court precedent affirming the appeal remedy under GST as efficacious, the Court found no narrow exception to permit writ relief. The Single Bench's conclusion that the statutory appeal remedy was available was upheld; consequence: the writ petition was not maintainable and the appeal was dismissed in favour of the respondent. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466741