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Issues: Whether the writ petition should be entertained when the impugned order in original was appealable under Section 86 of the Finance Act, 1994, and whether the petitioner could be permitted to raise the grievance of delayed adjudication before the Appellate Authority.
Analysis: The impugned order in original was held to be appealable under Section 86 of the Finance Act, 1994. On that basis, the Court found no reason to entertain the writ petition. The grievance regarding delayed adjudication was left open for consideration before the Appellate Authority along with other grounds, and the petitioner was permitted to pursue the appeal subject to compliance with statutory requirements. The Appellate Authority was also directed to decide the appeal on its merits without going into limitation if the appeal was filed within the stated period after bona fide pursuit before the Court.
Conclusion: The writ petition was not entertained on account of the available appellate remedy, and the petitioner was relegated to the appeal.
Final Conclusion: The challenge was declined in writ jurisdiction, while preserving the petitioner's right to pursue the statutory appeal and raise all permissible grounds before the appellate forum.
Ratio Decidendi: Where an effective statutory appeal is available against an adjudication order, writ jurisdiction need not be invoked and the party may be relegated to the appellate remedy.
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