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    <title>2025 (4) TMI 1273 - BOMBAY HIGH COURT</title>
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    <description>A writ petition challenging an assessment order and related show-cause notices was held not maintainable where an efficacious statutory appeal was available. The Bombay High Court found that delay in appellate proceedings and the need to satisfy pre-deposit requirements for interim relief did not justify bypassing the alternate remedy. It also treated the natural justice complaint as one requiring factual examination, which was more appropriately considered by the appellate forum rather than in writ jurisdiction. The petitioner was therefore directed to pursue the statutory appeal, with all contentions left open before the appellate authority.</description>
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      <description>A writ petition challenging an assessment order and related show-cause notices was held not maintainable where an efficacious statutory appeal was available. The Bombay High Court found that delay in appellate proceedings and the need to satisfy pre-deposit requirements for interim relief did not justify bypassing the alternate remedy. It also treated the natural justice complaint as one requiring factual examination, which was more appropriately considered by the appellate forum rather than in writ jurisdiction. The petitioner was therefore directed to pursue the statutory appeal, with all contentions left open before the appellate authority.</description>
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