Service Tax Order —--- The petitioner sought direction in the nature of certiorari quashing the order passed by respondent no. 2 on 29.04.2022. The petitioner is having a contractor license for the year 2016-17 but he was not carrying out the services of a contractor and carrying out transportation service only, and, therefore, he was exempted from any services tax as such service was exempted. The respondent hold that contention raised by the petitioner is not supported by any document, and vide order dated 29.04.2022 was issued imposing penalty against him. The court observed that the petitioner failed to satisfy the Court that the order passed was without jurisdiction or that he acted in flagrant disregard to law or rules of procedure or acted in violation of principles of natural justice. The respondent after affording reasonable opportunity of hearing, has passed the order impugned. So, the order passed cannot be interfered. Certiorari jurisdiction are not exercised for quashing mere error of fact of law unless there is substantial question of law arises regarding the jurisdiction etc.

Held that—The Hon’ble High Court dismissed the writ petition, being devoid of merit.