Calcutta HC Dismisses Writ Petition Against Ex Parte Service Tax Order for Non-Appearance, Citing Availability of Alternate Remedy

The Calcutta High Court has dismissed a writ petition against an ex-parte service tax order for non-appearance, citing the availability of an alternate remedy. An ex-parte order is passed when a party fails to appear in court. The court's decision emphasizes the principle that litigants must exhaust all available remedies within the existing legal framework, such as filing an appeal, before directly approaching the High Court through a writ petition. This reinforces judicial discipline and the proper hierarchy of legal recourse, ensuring that the appellate mechanisms provided in tax laws are utilized first.