2025 (2) TMI 346

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....br>Honourable Mr. Justice P.B. Bajanthri And Honourable Mr. Justice Sunil Dutta Mishra For the Petitioner : Mr. Shashwat Pratyush, Advocate., Mr. Himanshu Shekhar Jha, Advocate. For the Respondents : Mr. Anshuman Singh, Sr. SC, CGST and Cx., Mr. Prabhat Kumar Singh, Advocate. ORAL JUDGMENT PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI ORDER In the instant writ petition, the petitioner has pray....

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....re-deposit amount. (iv). For grant of any other relief or reliefs to which the Petitioner is found entitled in the facts and circumstances of the instant case." 2. The petitioner without exhausting statutory remedy of appeal before the Appellate Tribunal under Section 86 of the Finance Act,1994 against the impugned order dated 26.12.2023 passed by the 2nd Respondent has rushed to this Court. Th....

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....pted for Service tax under the relevant provision or not is required to be adjudicated by the Department or Appellate Tribunal and the same cannot be adjudicated under Article 226 of the Constitution in the writ petition in the light of Hon'ble Supreme Court decision in the case of Shalini Shyam Shetty and another Versus Rajendra Shankar Patil, (2010) 8 Supreme Court Cases 329. Moreover, perusal o....