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    <description>Challenge to an assessment-cum-penalty-cum-interest order raised a natural justice objection, but the writ petition was disposed of because the petitioner had not first exhausted the available alternative appellate remedy. The High Court did not examine the merits and instead granted liberty to approach the appellate authority. The Supreme Court permitted the petitioner to avail the alternative remedy and disposed of the special leave petition.</description>
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      <description>Challenge to an assessment-cum-penalty-cum-interest order raised a natural justice objection, but the writ petition was disposed of because the petitioner had not first exhausted the available alternative appellate remedy. The High Court did not examine the merits and instead granted liberty to approach the appellate authority. The Supreme Court permitted the petitioner to avail the alternative remedy and disposed of the special leave petition.</description>
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