High court directs taxpayer to fulfill pre-deposit conditions, exhaust alternate remedies before challenging tax order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court dismissed the petition and directed the petitioner to exhaust alternate remedies by fulfilling pre-deposit conditions. The court held that no case was made out to depart from the practice of exhausting alternate remedies. The argument that CBIC circulars were not followed could be raised before the appellate authority. Merely styling the impugned order as without jurisdiction or perverse was insufficient to circumvent exhausting alternate remedies. The court followed the reasoning in Oberoi Constructions Ltd regarding exhausting alternate remedies.....