2020 (2) TMI 1326

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..... o reference to the grievance of the petitioner about the absurd demand made by the Department and has dismissed the Petition merely on the ground that efficacious and alternative remedy is available to the petitioner. We find from the impugned judgment that such contention has not been adverted to nor the Division Bench, while disposing of the matter took note of the earlier direction noted in .....

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..... vance, the Division Bench entertained the appeal and passed conditional order directing the petitioner to deposit 10 per cent of the demanded amount. However, the Division Bench though finally disposed of the appeal, but made no reference to the grievance of the petitioner about the absurd demand made by the Department and has dismissed the Petition merely on the ground that efficacious and altern .....

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