2018 (11) TMI 1161

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....al, proxy counsel. For the Respondents : Mr. Rajesh Sharma, Assistant Solicitor General of India ORDER SURYA KANT, CHIEF JUSTICE (ORAL). The petitioner-Company is aggrieved by the order dated 31st July, 2018 (Annexure P-9) passed by Joint Commissioner, Central Goods & Services Tax Commissionerate, Shimla. Vide the said order, the demand of services tax amounting to `2,16,74,126/- has b....

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....view, once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. 4. The writ petition is accordingly disposed of by relegating the petitioner to avail the alternative remedy of appeal under Section 85 of the Finance Act, 1994. 5. Since the time limit to file the appeal might ha....