https://www.taxtmi.com/caselaws?id=14767 Writ relief against an attachment order under section 281B and refusal of clearance under section 230A was said to be unavailable where the assessee had an adequate alternative departmental remedy, including appeals against the outstanding demands and the possibility of seeking stay within the Department. The article states that a plea for acceptance of a bank guarantee, not shown to have been made before the Department and raised only before the writ court, could not justify invocation of extraordinary jurisdiction. It treats the later offer as inconsistent with bona fide conduct and clean hands, and characterises such a shift in stance as an abuse of process. On that basis, the writ petition was held not maintainable and rejected with costs. en-us Mon, 12 Jul 1999 00:00:00 +0530 Sat, 18 Jul 2009 15:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14767 Writ relief against an attachment order under section 281B and refusal of clearance under section 230A was said to be unavailable where the assessee had an adequate alternative departmental remedy, including appeals against the outstanding demands and the possibility of seeking stay within the Department. The article states that a plea for acceptance of a bank guarantee, not shown to have been made before the Department and raised only before the writ court, could not justify invocation of extraordinary jurisdiction. It treats the later offer as inconsistent with bona fide conduct and clean hands, and characterises such a shift in stance as an abuse of process. On that basis, the writ petition was held not maintainable and rejected with costs. Case-Laws Income Tax Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14767