Heard Sri Swapnil Kumar and Sri Sudhanshu Kumar, learned counsel for the petitioner and Sri Ashok Singh, learned counsel for the respondents no. 2 and 3.

The instant writ petition is being preferred assailing the validity of the order dated 08.06.2020 passed by the respondent no.2/Assistant Commissioner, Central GST and Central Excise Division-II, Agra under the provisions of the Finance Act, 1994 imposing liability upon the petitioner for payment of service tax along-with interest and penalties.

Initially, the matter was taken up on 24.9.2020 and on the said date, an objection was raised by Sri Ashok Singh, learned counsel for the respondents that against the order impugned there is an alternative statutory remedy under Section 107 of the Central Goods and Service Tax Act 2017.

Today, when the matter is taken up, again Sri Ashok Singh has raised the said objection and in support of his submission, he has placed reliance on the judgments of the Hon’ble Courts in Titagarh Paper Mills Co. Ltd. Vs. State of Orissa (1983) 2 SCC 433; Asst. Collector of Central Excise, Chandan Nagar, West Bengal Vs. Dunlop India Ltd. and others (1985) 1 SCC 260; Raj Kumar Shivhare Vs. Asst. Director, Directorate of Enforcement and another (2010) 4 SCC 772; Asst. Commissioner (CT), LTU Kakinada & Others Vs. M/s Glaxo Smithkline Consumer Healthcare Ltd; Genpact India Pvt. Ltd. Vs. Dy. Commissioner Income Tax & Another; United Bank of India Vs. Satyavati Tandon AIR (SC) 2010- 0-3413; Authorized Officer, State Bank of Travancore Vs. Mathew K.C. (Civil Appeal No. 1281 of 2018; Commissioner of Income Tax & Others Vs. Chhabil Das Agarwal (2014) 1 SCC 603; K.S. Rashid & Sons Vs. Income Tax Investigation Commission AIR 1954 SC 207 as well as the judgement of Madras High Court in M/s Sekar Exports (P) Ltd. Vs. The Appellate Dy. Commissioner, decided on 28.06.2019.

In the facts and circumstances, once the efficacious remedy is available to the petitioner then there is no reason or occasion to bypass the statutory provisions.

Consequently, the present writ petition stands disposed of, asking the petitioner to prefer an appeal within one month’s time from today. In case, any such appeal is preferred alongwith other statutory requirements, the same would be entertained by the appellate authority in accordance with law, ignoring the delay and latches in the matter.

The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the petitioners along-with a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked.

The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.