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    <title>2026 (7) TMI 2008 - GAUHATI HIGH COURT</title>
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    <description>A writ challenge to a service-tax adjudication order should not ordinarily be entertained where an efficacious statutory appeal is available and no jurisdictional error is established. The petitioner neither responded to the show-cause notice nor attended the personal hearing, and submitted a reply only after adjudication. The petitioner was therefore relegated to the appellate remedy under the Finance Act, 1994. Time spent bona fide in the writ proceedings was directed to be excluded for limitation, and interim protection was temporarily continued to permit recourse to appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796122</link>
      <description>A writ challenge to a service-tax adjudication order should not ordinarily be entertained where an efficacious statutory appeal is available and no jurisdictional error is established. The petitioner neither responded to the show-cause notice nor attended the personal hearing, and submitted a reply only after adjudication. The petitioner was therefore relegated to the appellate remedy under the Finance Act, 1994. Time spent bona fide in the writ proceedings was directed to be excluded for limitation, and interim protection was temporarily continued to permit recourse to appeal.</description>
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