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2019 (9) TMI 1148 - GUJARAT HIGH COURTAppeal before High Court - Availability of an alternative efficacious remedy of appeal before the Commissioner [Appeals] - HELD THAT:- The present one is not a case where this Court may feel persuaded to exercise its own extraordinary writ-jurisdiction bypassing the statutory remedy of appeal available to the writ-applicant. All the contentions raised before this Court can very well be examined by the Commissioner [Appeals] exercising its appellate jurisdiction. We are not satisfied that the facts and circumstances of the case did not warrant exercise of writ-jurisdiction of this Court allowing the writ-applicant liberty of bypassing the statutory remedy of appeal. The writ-petition is rejected on the ground of availability of an alternative efficacious remedy of appeal before the Commissioner [Appeals]. The appeal has already been preferred and the same is pending. In such circumstances, the writ-applicant should pursue further with the appeal, which has been preferred before the Commissioner [Appeals] u/s 246A. It is clarified that we have otherwise not expressed any opinion on the merits of the case. The Commissioner [Appeals] shall look into all the relevant aspects of the matter and decide the appeal in accordance with law on its own merit - Writ-application fails and is hereby rejected
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