TMI Blog2020 (4) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ition for challenging the constitutional validity of any statutory provision. The legal and factual contentions which are raised by the appellant before the learned Single Judge in the writ petition can be always raised before the Appellate Tribunal by preferring an appeal. The jurisdiction of this Court under Article 226 of the Constitution of India is always equitable and discretionary. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders before the Appellate Tribunal under Section 86 of the Finance Act, 1994. In fact, the learned Single Judge went to the extent of protecting the appellant as there will be a delay in preferring the appeal before the Appellate Tribunal. 3. According to the submission of the learned counsel appearing for the appellant, the Appellate Authority has ignored the mandate of law laid down by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court under Article 226 of the Constitution of India is always equitable and discretionary. 5. The learned Single Judge has declined to interfere on the ground of availability of an efficacious remedy. We concur with the view taken by the learned Single Judge. We, however, make it clear that notwithstanding the observations made in the impugned order, all contentions remain open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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