HC dismissed the writ petition as not maintainable on the ground...

HC dismissed the writ petition as not maintainable on the ground of availability of an alternative efficacious statutory remedy under Section 85 of the Finance Act, 1994. The petitioner's challenge to the Demand-cum-Show Cause Notice and Order-in-Original as time-barred, and to the invocation of the extended limitation under Section 73, was held to be a matter within the jurisdiction of the appellate authority, not warranting HC interference under Article 226. The Court declined to adjudicate on "suppression of facts" or validity of extended limitation. Liberty was granted to the petitioner to file an appeal, with a direction that time spent in the writ proceedings be excluded for limitation purposes.