TMI Blog2017 (5) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... y seek for alternative remedy before the First Appellate Authority and canvass all the points raised in this writ petition. As it is admitted that the petitioner has also paid more than 60% of the tax demand, there cannot be any difficulty for the petitioner to seek for an Interim Stay of further recovery, pending disposal of the first appeal - petition allowed by way of remand. - W. P. Nos. 1136 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, a statutory appeal remedy is available to the petitioner before the First Appellate Authority, which the petitioner has not availed so far. Only when the consequential demand notice is issued, now, the petitioner has rushed to this Court and filed this Writ Petition. 4. The learned Senior Counsel appearing for the petitioner submitted that the appeal was not filed in time, since there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an alternative statutory appellate remedy to file an appeal before the First Appellate Authority, they can very well go before the said authority and raise all the contentions. He has also submitted that since the petitioner has admittedly paid more than 60% of the tax liability, the First Appellate Authority will also consider the grant of Interim Stay, pending disposal of the appeal. 6. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority shall consider the same on its own merits and in accordance with law, without reference to the question of limitation. It is open to the petitioner to raise all the points before the First Appellate Authority. Since the petitioner has paid 60% of the tax Liability, the respondents are directed to raise the bank attachment order. Needless to say that it is open to the respondents 1 and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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