Alternative appellate remedy directs tax-demand challenges to appeal, with temporary protection from coercive recovery measures.

A challenge to tax demand in writ jurisdiction is addressed where an appellate remedy is available. The text records that no merits determination was made on the show-cause notice, assessment order, or arrear notice because recourse to the appellate remedy was sought. Liberty was granted to file an appeal with an application for condonation of delay and the required statutory pre-deposit, while coercive action was restrained during the stipulated period for filing that appeal.

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Issues: Whether the challenge to the tax demand should be entertained in writ jurisdiction when an appellate remedy is available.

Analysis: No adjudication on the merits of the challenge to the show-cause notice, assessment order, or arrear notice was undertaken, as recourse to the appellate remedy was sought.

Outcome: Liberty was granted to file an appeal with a delay-condonation application and statutory pre-deposit; coercive action was restrained for the stipulated period for filing the appeal.

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