2023 (4) TMI 1007

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....rv Agarwal ORDER We have heard Shri R.R. Agarwal, learned senior counsel for the petitioner, Shri Gopal Verma for the Union of India and Shri Parv Agarwal for respondent no. 2. Order of Assessment dated 23.09.2022, passed by respondent no.2 is challenged in the present writ petition. At the very outset an objection is raised to the maintainability of the writ petition on the ground that p....

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.... (ii) That by virtue of Section 173 of the Central Goods and Service Tax, 2017, Chapter-V of the Finance Act, 1994 having been omitted the proceedings for levying of service tax is without jurisdiction. Reliance is placed upon the Division Bench judgment of this court in Bharat Mint and Allied Chemicals Vs. Commissioner Commercial Tax 2022 NTN 78 493, in order to submit that a writ petiti....

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....etermined in appropriate proceedings instituted by the petitioner while challenging the assessment order. Routine issues with regard to the legality of the assessment order are not required to be entertained in excercise of extraordinary jurisdiction conferred upon this court under Article 226 of the Constitution of India by passing the statutory alternative remedy provided in the statute itself. ....