2017 (7) TMI 602

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....e was served with the notices of hearing. The learned Counsel submits that after the show-cause notice was served upon the petitioner, the petitioner filed an application with the respondent to the effect that the petitioner be heard. Though, it is stated that the notices were issued to the petitioner for hearing of the matter, the said notices were never served upon the petitioner. The learned Counsel submits that the petitioner on 6th January 2014, had intimated the Commissioner of Service Tax-II about its change of address. Even, the statement recorded shows the changed address of the petitioner. Inspite of the fact that on 6th January, 2014 the petitioner had intimated about the change of address, it appears that the notices were issued....

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....tioner on the proper address. The notices were issued to the petitioner on the proper address. The petitioner is interested in protracting the matter. The conduct of the petitioner is improper. The petitioner even did not file its reply to the show-cause notice. All these aspects taken together, would necessarily show that the conduct of the petitioner is not bona fide. 4. We have considered the submissions canvassed by the learned Counsel for the respective parties. 5. This Court certainly would be loath to exercise its jurisdiction under Article 226 of the Constitution of India in case, the party has efficacious alternate remedy. In the present case, the petitioner does have an alternate remedy in the form of a statutory appeal, whe....