Assessee filed writ petition and challenged assessment order alleging breach of natural justice due to non-consideration of adjournment request despite seeking video conferencing hearing. It was noted that video conferencing facility and personal hearing was offered to assessee but assessee’s representative could not attend due to being preoccupied with State Assembly. Dismissing the petition the Court  held that this was not a fit case to deviate from standard rule of exhaustion of alternate remedies and all contentions now raised by assessee could be better adjudicated before Appellate Authority, and no extraordinary circumstances had been made out to bypass statutory remedies and entertain petition. Assessee filed instant SLP against said order. Assessee sought permission to withdraw instant SLP and stated that, if so advised, it would file an appeal and also move an application for grant of stay. SLP was dismissed as withdrawn with liberty as prayed.  (AY. 2023-24)