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    <description>The High Court held that the writ petition under Article 226 to quash a demand notice was not maintainable as the petitioner did not seek interim relief before the appellate authority during the appeal process. The court emphasized the need to exhaust all available remedies before approaching the court. The court directed the appellate authority to decide the appeal within two months to ensure timely resolution and prevent prolonged delays in the adjudication process.</description>
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      <description>The High Court held that the writ petition under Article 226 to quash a demand notice was not maintainable as the petitioner did not seek interim relief before the appellate authority during the appeal process. The court emphasized the need to exhaust all available remedies before approaching the court. The court directed the appellate authority to decide the appeal within two months to ensure timely resolution and prevent prolonged delays in the adjudication process.</description>
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