Interim protection against coercive recovery granted where the appellate tribunal was not yet constituted and statutory appeal remained available.

The writ petition was entertained because the Second Appellate Tribunal had not yet been constituted, and the petitioner intended to pursue the statutory appeal once it became available. As the challenge was limited to the penalty and fine component of the impugned demand, the Court granted interim protection and directed that no coercive action be taken against the petitioner in respect of that demand during the pendency of the writ petition.

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Issues: Whether the writ petition was entertainable in view of the non-constitution of the Second Appellate Tribunal; and whether interim protection against coercive recovery of the impugned demand was warranted pending further proceedings.

Analysis: The writ petition was entertained only because the Second Appellate Tribunal had not yet been constituted. The Court took note of the petitioner's stated intention to pursue the statutory appeal before the Tribunal once constituted, and of the limited challenge to the demand as relating to penalty and fine. Pending the writ petition, the Court considered it appropriate to protect the petitioner from coercive action in relation to the impugned demand.

Outcome: Notice was issued and interim protection was granted by directing that no coercive action be taken against the petitioner during the pendency of the writ petition in so far as the impugned demand was concerned.

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