Writ not entertained due to availability of alternative and efficacious remedy

Sashreek Constructors Private Limited Vs Union of India (Gauhati High Court) Gauhati High Court held that writ petition not entertained as alternative and efficacious remedy is available to the petitioner. Accordingly, tax payer directed to avail statutory remedy, which is more efficacious. Facts- By filing this writ petition under Article 226 of the Constitution of India, the petitioner has assailed the validity of the demand -cum- show-cause notice dated 23.04.2021 as well as the order-in-original dated 14.03.2022, passed by the Principal Commissioner, CGST & Central Excise, Guwahati (re...