TaxTMI 
TaxTMI 
2024 (9) TMI 1086
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....ng the Order-in-Original No. 62/Addl. Of Commr./ADJ/ST/COMMR/DIB/2023-24 passed by the Additional Commissioner, Central Goods and Service Tax, Dibrugarh whereby an amount of Rs. 97,20,191/- has been confirmed as the payable service tax under Section 73 (2) of Finance Act, 1994 for the financial year 2017-18 (01.04.2017 to 30.06.2017). In addition to that the petitioner has also been imposed with interest and penalty as mentioned in the impugned order. 3. This Court further takes note of that the said order is appealable in terms with Section 107 of the CGST Act, 2017 to the Commissioner (Appeals), Customs, CGST and Central Excise (NER), GST Bhawan that to within 60 days from the date of the said impugned order being communicated. 4. The c....
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....and other financial institutions. The Court clearly observed that, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc. the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. It has been held that, though the powers of the High Court under Article 226 of the Constitution are of widest amplitude, still the courts cannot be oblivious of the rules of self-imposed restraint evolved by this Court. The....
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....bove, the question which arises is as to whether this Court should entertain the writ petition at all. In the instant case, the exceptional circumstances as stated in the Judgment of the Supreme Court in the case of M/s Godrej Sara Lee Ltd.(supra) is not present in as much as the question which has been raised by the petitioner is on the question of adjudication of facts as in respect to how much amount the concerned Assessing Authority ought to have taken into consideration and which transaction ought not to have been taken into consideration. These aspects in the opinion of this Court can be very well dealt with by the Statutory Appellate Authority. Under such circumstances, this Court finds no ground to entertain the instant writ petitio....