https://www.taxtmi.com/caselaws?id=758166 An efficacious alternative appellate remedy was held to bar invocation of writ jurisdiction against the adjudicating authority's order confirming demands and penalties under the Finance Act, 1994. The High Court therefore declined to entertain the petition and dismissed it on the ground that the petitioner should pursue the statutory appeal. The court also allowed a limited procedural opportunity: if an appeal is filed within two weeks, the appellate authority must consider it on merits and must not be influenced by limitation. The direction preserves access to appellate review while keeping the merits issue within the proper forum. en-us Mon, 05 Aug 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758166 An efficacious alternative appellate remedy was held to bar invocation of writ jurisdiction against the adjudicating authority's order confirming demands and penalties under the Finance Act, 1994. The High Court therefore declined to entertain the petition and dismissed it on the ground that the petitioner should pursue the statutory appeal. The court also allowed a limited procedural opportunity: if an appeal is filed within two weeks, the appellate authority must consider it on merits and must not be influenced by limitation. The direction preserves access to appellate review while keeping the merits issue within the proper forum. Case-Laws Service Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758166