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2024 (1) TMI 706 - PUNJAB & HARYANA HIGH COURTMaintainability of petition - efficacious remedy of appeal or revision - tax-payer has not provided any response to the show cause notice issued within the time prescribed and neither the tax-payer appeared for personal hearing - HELD THAT:- Keeping in view the conduct as such of the petitioner who chose to sit back and has not responded to the show cause notices, it is not required to exercise extra-ordinary writ jurisdiction to examine whether the notices are without jurisdiction at the hands of a luxurious litigant who chose not to respond to the notice and now seeks to invoke the jurisdiction of this Court. Resultantly, the present writ petition is dismissed with the liberty to the petitioner to avail of his alternate remedy of appeal before the concerned authorities.
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