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2023 (2) TMI 235 - DELHI HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - petitioner claims that the demand was raised beyond the period of one year, as stipulated under Section 73(4B) of the Finance Act, and therefore, is barred by limitation - HELD THAT:- The petitioner contends that there is no ground whatsoever in the impugned order, which could be read to indicate that it was not possible for the concerned authority to pass the order within the period as stipulated under Section 73(4B) of the Finance Act. Thus, the impugned order is barred by limitation. The petitioner also seeks to contest the demand on merits. Although, prima facie, the contention advanced by the petitioner appears merited, however, the petitioner has an equally efficacious alternate remedy. This Court does not consider it apposite to entertain the present petition. The same is disposed of with liberty to the petitioner to avail alternate remedies.
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