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Court Urges Petitioner to File Appeal u/s 264A, Ensures Merits-Based Decision Without Limitation Dismissal.

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....Maintainability of writ petition - bypassing the option to file statutory appeal as provided u/s 264A - We decline to entertain this writ application as no case is made out to interfere with the impugned order, with a liberty to the writ applicant to file an appeal before the competent authority. If the appeal is filed, the appellate authority shall not raise the technical issue of limitation and decide the same on merits, in accordance with law. - HC....

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Court Urges Petitioner to File Appeal u/s 264A, Ensures Merits-Based Decision Without Limitation Dismissal.