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<h1>Bombay High Court Dismisses Petitions, Stresses Exhaustion of Statutory Remedies Before Writ Jurisdiction in Service Tax Dispute.</h1> The Bombay High Court addressed writ petitions challenging show cause notices demanding service tax on services provided by the Municipal Corporation of Greater Mumbai. Petitioners argued these services were exempt under Article 243W, claiming statutory remedies were ineffective due to clear exemptions. The court emphasized the necessity of exhausting statutory remedies before seeking writ jurisdiction, noting no exceptional circumstances justified bypassing these remedies. It dismissed the petitions, allowing petitioners to pursue statutory responses or appeals within six weeks. The decision underscores the principle that writ jurisdiction is not a substitute for statutory processes, especially when factual inquiries are needed.
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