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    <title>2023 (11) TMI 1256 - PATNA HIGH COURT</title>
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    <description>The HC dismissed the writ petitions, emphasizing that Article 226 of the Constitution cannot be invoked for the Annexure-1 order. The petitioner was directed to pursue relief through appellate channels, specifically before the Tribunal. The Tribunal was instructed to expedite the appeal or consider interim relief. Coercive proceedings were stayed for two months, pending Tribunal orders. The Court underscored the necessity of adhering to proper appellate procedures, disposing of the petitions without addressing the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=313779</link>
      <description>The HC dismissed the writ petitions, emphasizing that Article 226 of the Constitution cannot be invoked for the Annexure-1 order. The petitioner was directed to pursue relief through appellate channels, specifically before the Tribunal. The Tribunal was instructed to expedite the appeal or consider interim relief. Coercive proceedings were stayed for two months, pending Tribunal orders. The Court underscored the necessity of adhering to proper appellate procedures, disposing of the petitions without addressing the merits.</description>
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