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    <title>The Commissioner (Appeals) has no option to adjudicate maintainability of appeal when the Hon’ble High Court dismissed the Writ Petition filed on the ground that alternate remedy is available</title>
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    <description>Where a writ court held that an efficacious statutory appeal remedy exists, a subordinate appellate authority cannot summarily dismiss a subsequent statutory appeal by treating recovery notices as non appealable; the High Court restored the appeal and directed the Commissioner (Appeals) to hear and dispose of it within a short period and to file a compliance report.</description>
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      <description>Where a writ court held that an efficacious statutory appeal remedy exists, a subordinate appellate authority cannot summarily dismiss a subsequent statutory appeal by treating recovery notices as non appealable; the High Court restored the appeal and directed the Commissioner (Appeals) to hear and dispose of it within a short period and to file a compliance report.</description>
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