TaxTMI 
TaxTMI 
2023 (12) TMI 912
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..... Penalty has also been imposed of the similar amount plus an additional amount of penalty of Rs. 10,000/- under Section 77 of the Finance Act read with Section 174(2) of the CGST Act. The said order was passed in pursuance of the notice dated 21.09.2020 (Annexure P-7). 2. The issue in question was of the running of two hospitals on the land given by the petitioner to MAX Super Speciality Hospital at Mohali and at Bathinda. The notice was based on the ground that 5% of the revenue was being received under the fixed cost of the hospitals on account of the concessionaire agreements which are stated to be dated 05.08.2009 (Annexures P-1 and P-2). In pursuance of the show cause notice, the petitioners had filed detailed reply dated 24.12.2020 (Annexure P-8) which was duly considered by the Authorities while passing the order. The authorities came to the conclusion that 5% of the gross revenue was being received as concessionaire fees for running the operations of the hospital and only the revenue generated from the hospital was being shared by the authorities and no losses/expenses/liabilities were being shared by the parties. All the revenue generated by the hospital was being deposi....
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.... without jurisdiction; or (d) the vires of a legislation is challenged; (iv) An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law; (v) When a right is created by a statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution. This rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion; and (vi) In cases where there are disputed questions of fact, the High Court may decide to decline jurisdiction in a writ petition. However, if the High Court is objectively of the view that the nature of the controversy requires the exercise of its writ jurisdiction, such a view would not readily be interfered with." 5. Section 86 of the Finance Act reads thus:- SECTION 86. Appeals to Appellate Tribunal. - (1) Save as otherwise provided herein an assessee aggrieved by an order passed by....
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....oner of Central Excise is not legal or proper, direct the Principal Commissioner of Central Excise or Commissioner of Central Excise]to appeal to the Appellate Tribunal against the order. (2A) The Committee of Commissioners may, if it objects to any order passed by the Commissioner of Central Excise (Appeals) under section 85, direct any Central Excise Officer to appeal on its behalf to the Appellate Tribunal against the order : Provided that where the Committee of Commissioners differs in its opinion against the order of the Commissioner of Central Excise (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional [Principal Chief Commissioners of Central Excise or Chief Commissioner] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against the order. Explanation. - For the purposes of this subsection, "jurisdictional Principal Chief Commissioners or Chief Commissioner" means the Principal Chief Commissioners or Chief Commissioner having ....
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....e the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees : Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2) or subsection (2A) or a memorandum of cross-objections referred to in sub-section (4). (6A) Every application made before the Appellate Tribunal,- (a) in an appeal **** for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees : Provided that no such fee shall be payable in the case of an application filed by the Principal Commissioner of Central Excise or Commissioner of Central Excise or Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be under this sub-section. (7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under t....