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    <title>2023 (3) TMI 1377 - ALLAHABAD HIGH COURT</title>
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    <description>Availability of a statutory appeal under Section 107 barred maintainability of the writ petition, because the petitioner had not first pursued the alternative appellate remedy against the Deputy Commissioner&#039;s order. The court therefore declined to entertain the writ challenge, while preserving access to the statutory forum by permitting an appeal within two weeks. If filed within that period, the appeal was to be heard on merits under law without any objection based on limitation.</description>
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      <description>Availability of a statutory appeal under Section 107 barred maintainability of the writ petition, because the petitioner had not first pursued the alternative appellate remedy against the Deputy Commissioner&#039;s order. The court therefore declined to entertain the writ challenge, while preserving access to the statutory forum by permitting an appeal within two weeks. If filed within that period, the appeal was to be heard on merits under law without any objection based on limitation.</description>
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