2021 (5) TMI 972

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..... - Questions of facts involved - HELD THAT:- Since factual aspects are involved, the petitioner can as well avail the alternative remedy of appeal. Taking note of the facts and circumstances of the case, if the appeal is filed before the appellate authority within a period of three weeks from the date of receipt of a copy of this order, the appellate authority will entertain the same without refe .....

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..... His specific case is that mandatory formalities such as issuing notice were not complied with in this case. Even the impugned order was obtained by him only under Right to Information Act. Alleging that the very demand and collection of the tax and penalty was illegal, the present writ petition has been filed seeking refund of the amount already remitted by him. 4.I am of the view that since fa .....

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