2018 (3) TMI 1833

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.... Shyam Prasad, JJ. Sri Abbigeri Kalleshappa, Advocate And Spi Shanita Veeranna K. Abbigeri, For The Appellant. Sri Vikram Huilgol For The Respondents. JUDGMENT Shri Vikram Huilgol, learned Senior Central Government Standing Counsel, appears for the respondents. Having heard learned counsel for the petitioner/appellant and having perused the material placed on record, we are not pers....

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....g, he was exempted from payment of service tax as per Clause-12 of the Notification dated 20.06.2012. The submissions so made on behalf of the petitioner/appellant were countered on behalf of the Revenue. However, the learned Single Judge found that the matter involved mixed questions of facts and law, which deserve to be determined in the appellate forum. The learned Single Judge pointed out t....

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....titioner/appellant has strenuously argued that the impugned re-assessment notice had been issued by the respondents without authority of law. It is also submitted that the demand was sought to be raised by different Officers in a wholly illegal manner while causing serious prejudice to the appellant. Learned counsel has particularly referred to the decision of the Hon'ble Supreme Court in t....

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....merit consideration of the appeal, if filed within 30 days irrespective of the question of limitation. It remains trite that the writ jurisdiction is essentially that of discretion and such exercise of jurisdiction can be declined for valid reasons, including the one of availability of efficacious and alternative remedy of statutory appeal. In the given set of facts and circumstances, when the ....