(ii) All contentions of the parties on such proposed proceedings are expressly kept open.
(iii) Petitions are disposed of in the aforesaid terms. No costs.
(iv) In view of disposal of these petitions, the above interim applications do not survive and they are also disposed of. 11 At this stage, we are informed by Mr. Rastogi that there are demand notices which are issued to some of the Petitioners, if that be so, the Petitioner is free to move an appropriate application and seek appropriate interim relief in the appeals which are proposed to be filed. However, as we have permitted the Petitioners to file an appeal within a period of four weeks, we direct the department not to take any further steps in regard to such demands for a period of four weeks from today. Such limited protection as Page 9 of 11 19 January, 2024 ::: Uploaded on - 20/01/2024 ::: Downloaded on - 21/01/2024 03:43:54 ::: 929-WP-439-2024-GROUP.DOC granted by us is merely to enable the Petitioners to approach the Tribunal/Appellate Authority, which ought not to be construed, in any manner, as an expression on the merits of the case of the Petitioners, which would be for the Appellate Authority/Tribunal to decide."