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    <title>2022 (2) TMI 786 - PATNA HIGH COURT</title>
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    <description>Where an efficacious statutory appeal is available, the writ court may decline to examine the merits and direct the petitioner to the appellate remedy, particularly where the appellate forum can decide both factual and legal issues. The court accepted the petitioner&#039;s request to pursue the appeal, protected the appeal from limitation if filed in time, and directed that coercive recovery remain stayed during the appellate process. It also required compliance with pre-deposit conditions, expeditious disposal, and consideration on merits without remand to the Assessing Authority, while leaving all substantive issues open.</description>
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      <description>Where an efficacious statutory appeal is available, the writ court may decline to examine the merits and direct the petitioner to the appellate remedy, particularly where the appellate forum can decide both factual and legal issues. The court accepted the petitioner&#039;s request to pursue the appeal, protected the appeal from limitation if filed in time, and directed that coercive recovery remain stayed during the appellate process. It also required compliance with pre-deposit conditions, expeditious disposal, and consideration on merits without remand to the Assessing Authority, while leaving all substantive issues open.</description>
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