https://www.taxtmi.com/caselaws?id=419937 The HC dismissed the writ petition challenging an Appellate Authority order, ruling that petitioner must pursue the available statutory remedy of Second Appeal before seeking constitutional relief under Article 226. While petitioner claimed procedural failures by the Appellate Authority, the Court found the challenge was essentially on merits, making the alternative remedy appropriate. The Court granted a one-month stay on recovery proceedings based on the assessment order to allow petitioner time to file Second Appeal, with liberty to seek condonation of delay if necessary. en-us Thu, 12 Aug 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419937 The HC dismissed the writ petition challenging an Appellate Authority order, ruling that petitioner must pursue the available statutory remedy of Second Appeal before seeking constitutional relief under Article 226. While petitioner claimed procedural failures by the Appellate Authority, the Court found the challenge was essentially on merits, making the alternative remedy appropriate. The Court granted a one-month stay on recovery proceedings based on the assessment order to allow petitioner time to file Second Appeal, with liberty to seek condonation of delay if necessary. Case-Laws GST Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419937