2025 (2) TMI 368

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..... led this writ petition against the impugned assessment order without availing the alternative remedy available to him, without expressing the views on the merits of the case, the writ petition is disposed off affording opportunity to the petitioner to approach the appellate authority.' HELD THAT:- This Special Leave Petition by permitting the petitioner herein to avail the alternative remedy. .....

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..... ubmitted a copy of the Notification issued by the Government of A. P. to state that the proper Officer to pass orders under Section 73 is inter alia, The Assistant Commissioner. The High Court has stated that the petitioner has an alternative remedy of an appeal. In the circumstances, we dispose of this Special Leave Petition by permitting the petitioner herein to avail the alternative remedy. .....

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