2021 (3) TMI 1263

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..... jurisdictional issue has been raised, have been proceeded with. Learned Counsel for the Petitioner submits that if those are decided, the appeal would be rendered redundant. It appears to be expedient if the Appellate Authority decides the pending appeal at an early date. Appellate Authority Respondent No.2 to dispose of pending appeal before it within a period of four weeks from today. Th .....

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..... Learned ASG on behalf of the Respondent submits that it is not a case that no infrastructure facility is available and the matter could have been properly prosecuted by the Petitioner. 3. In the interregnum, it appears that assessment proceedings pursuant to the show cause notice about which jurisdictional issue has been raised, have been proceeded with. Learned Counsel for the Petitioner subm .....

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