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    <description>The writ petition was entertained because the Second Appellate Tribunal had not yet been constituted, and the petitioner intended to pursue the statutory appeal once it became available. As the challenge was limited to the penalty and fine component of the impugned demand, the Court granted interim protection and directed that no coercive action be taken against the petitioner in respect of that demand during the pendency of the writ petition.</description>
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      <description>The writ petition was entertained because the Second Appellate Tribunal had not yet been constituted, and the petitioner intended to pursue the statutory appeal once it became available. As the challenge was limited to the penalty and fine component of the impugned demand, the Court granted interim protection and directed that no coercive action be taken against the petitioner in respect of that demand during the pendency of the writ petition.</description>
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