https://www.taxtmi.com/caselaws?id=786765 A writ petition challenging an adjudication imposing service tax, cess, penalty and interest was declined because an alternative and efficacious statutory remedy exists under the appellate regime requiring prescribed pre deposit, and the claimant had not placed requisite documentary evidence to substantiate exemption claims under the relevant notifications; accordingly the adjudicator lawfully invoked extended limitation on the basis of alleged suppression and available material. The court permitted filing of the statutory appeal with exclusion of the writ's pendency for limitation purposes and allowed the appellant to produce necessary documents before the appellate forum to support exemption claims. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786765 A writ petition challenging an adjudication imposing service tax, cess, penalty and interest was declined because an alternative and efficacious statutory remedy exists under the appellate regime requiring prescribed pre deposit, and the claimant had not placed requisite documentary evidence to substantiate exemption claims under the relevant notifications; accordingly the adjudicator lawfully invoked extended limitation on the basis of alleged suppression and available material. The court permitted filing of the statutory appeal with exclusion of the writ's pendency for limitation purposes and allowed the appellant to produce necessary documents before the appellate forum to support exemption claims. Case-Laws Service Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786765