LAWS(TLNG)-2019-3-157

MJS. ADVENTURES INTERNATIONAL PVT. LTD Vs. COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF SERVICE TAX

Decided On March 18, 2019
Mjs. Adventures International Pvt. Ltd Appellant
V/S
Commissioner Office Of The Principal Commissioner Of Service Tax Respondents

JUDGEMENT

(1.) Challenging an Order in original passed by the Commissioner of Service Tax, imposing a liability under Section 73(2) and other provisions, the petitioner has come up with the above Writ Petition.

(2.) Heard Mr.G.Mohan Rao, learned Counsel for the petitioner, and Sri B.Narasimha Sarma, learned Senior Standing Counsel for the respondents.

(3.) The order impugned in the Writ Petition is capable of being challenged in a departmental appeal. However, the petitioner seeks to bypass the alternative remedy on the ground that the impugned Order was passed in violation of the principles of natural Justice.