2019 (10) TMI 1566

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....ATHAN NAIR) SRI.RAJITH DAVIS SHRI.AKHIL SURESH FOR THE RESPONDENT : SMT. A SREEKALA; SC JUDGMENT The challenge in the writ petition is against Ext.P4 order passed by the respondent rejecting an application for refund preferred by the petitioner in respect of service tax during the period from June, 2007 to June, 2012. Although various contentions are raised in the writ petition, in its chall....

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....order rejecting the claim of the petitioner for refund on the ground of limitation is one that does not suffer from any jurisdictional error or violation of the rules of natural justice, so as to warrant an interference with the same in these proceedings under Article 226 of the Constitution of India. This is more so because against Ext.P4 order, the petitioner has an effective alternative remedy ....