No writ petition to be entertained for finding fact if appellate remedy was available

MD. Baharul Islam Vs Union of India (Gauhati High Court) Conclusion: The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, which was beyond the jurisdiction of the writ court as Court did not sit in appeal or reappreciate evidence, but only reviews the decision-making process, therefore, assessee had an efficacious appellate remedy under the statute. Held: Assessee was a subcontractor engaged by M/s Simplex Infrastructures Ltd. for work on the National Highway-31 as well as related irrigation work. According to him, he ...