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2017 Supreme(AP) 631

V.RAMASUBRAMANIAN, J.UMA DEVI
MANTHENA SATYANARANA RAJU CHARITABLE TRUST – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For the Petitioner: Mr. V. Ramchander Goud Rep. by Mr. K.G. Krishna Murthy, Senior Counsel.
For the Respondent: Mr. M.V.J.K. Kumar Senior Standing Counsel.

ORDER :

V. Ramasubramanian, J.

The petitioner, which is registered as a public charitable institution with the department of Income Tax under Section 12AA of the Income Tax Act, 1961 and which provides Naturopathy services for various types of ailments, has come up with the present writ petition challenging an Order in Original dated 31.05.2016 passed by the 2nd respondent herein, demanding a sum of Rs.80,65,975/- towards service tax, apart from imposing penalties.

2. Heard Mr. K.G. Krishna Murthy, learned Senior Counsel for the petitioner and Mr. M.V.J.K. Kumar, learned Senior Standing Counsel appearing for respondents 1 and 2. Respondents 3 and 4 are only formal parties against whom no relief is claimed.

3. Admittedly, the petitioner has a statutory alternative remedy of appeal to the CESTAT under Section 86(1) of the Finance Act, 1994. But the petitioner has chosen to come up with the present writ petition, bypassing the alternative remedy of appeal, on the short ground that the impugned order is completely without jurisdiction and contrary to the statutory scheme. It is now well settled that a writ petition can be entertained, without directing the party to avail the statutory alte




































































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