2018 (6) TMI 1615

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..... but mixed questions of fact and law, which need to be adjudicated. This adjudicatory process cannot be exercised at this juncture, that too, in a writ jurisdiction, since the petitioner has an effective alternate remedy of appeal before the appellate authority - Since this court has come to the conclusion that the petitioner should definitely avail the remedy under the said Act, an interim protect .....

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..... or the years 2013-14 and 2014-15. 3. The learned counsel for the petitioner has strenuously contended that the impugned orders suffer from errors apparent on the face of the records and on a wrong appreciation of the legal position. 4. In my considered view, the issues involved in the instant cases are not purely questions of law, but mixed questions of fact and law, whic .....

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..... here is every possibility that the respondent may initiate coercive action pursuant to the impugned assessment order concerned. 6. Since this court has come to the conclusion that the petitioner should definitely avail the remedy under the said Act, an interim protection can be granted to the petitioner till they move the appellate authority while holding that the writ petitions are n .....

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