Order Date - 27 September 2022

Key Pointers-

• The Appellants, RAMPRASAD GANGAPRASAD & ORS., has filed this appeal against the order dated 4th July, 2022.
•  Earlier the appellants had approached the Court and filed a writ petition challenging a show cause notice contending that the authority does not have jurisdiction to issue the show cause notice and consequently, the demand, which was raised on the appellants was illegal.
• The writ petition being dismissed by order against which an intra-Court appeal being MAT was filed, which was disposed of by an order.
• The Issue involved in this case is whether authority does not have jurisdiction to issue the show cause notice? 
• The Division Bench of Hon’ble High Court observed that the issue relating to the jurisdiction of the authority can very well be raised before the appellate authority and it is the mixed question of fact and law, which can be canvassed by the appellants before the appellate authority. 
• Therefore, the learned Single Bench rightly refused to entertain the writ petition on the ground of availability of alternative remedy.
• In the light of the above, while dismissing the appeal and affirming the order passed by the learned Writ Court, the appellants are directed to file the appeal before the concerned appellate authority in physical form within a period of five weeks from the date of receipt of the server copy of this judgment and order and raise all contentions before the appellate authority.
• The appellants are granted liberty to move before the appellate authority by way of an interlocutory application to lift the lien created on the appellants’ bank account by the original authority.
• The Appeal was disposed off.