T. S. Sivagnanam, J. - (1.) Heard Mr.T.Ramesh, learned counsel for the petitioner and M/s.R.Hemalatha, learned Senior Panel Counsel for the respondent
(2.) The petitioner has filed this writ petition challenging an order-in-original dated 24.04.2017 passed by the respondent, whereby an amount of Rs.5,41,01,083/- has been demanded towards the service tax payable by the petitioner for the period from 2008-09 to 2011-12 under Section 73(2) of the Finance Act, 1994. Apart from that, there is also a demand for interest and levy of penalty. Earlier, the petitioner had approached this Court and filed a writ petition challenging an order passed by the respondent for the very same assessment years demanding service tax. The said writ petition in W.P.No.23556 of 2013 was allowed by order dated 20.06.2016 on the ground that the order was in violation of the principles of natural justice. Upon remand, de nova proceedings were conducted by the respondent and the respondent has passed the speaking order.
(3.) This Court raised the preliminary objection as regards the maintainability of the writ petition since as against the impugned order, the petitioner has an effective alternate remedy before the CESTAT and as to how the petitioner could maintain the writ petition.;