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Case Law Details

Case Name : N. Jayamurugan Vs Adjudicating Authority (Kerala High Court)
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N. Jayamurugan Vs Adjudicating Authority (Kerala High Court)

Conclusion: Assessee approached the court raising the same contend after failing to get any relief from the Madras High Court which was barred by principles of issue of estoppel and cause of action estoppel. Thus, when there was an alternative and equally efficacious remedy open to a litigant, he should request to pursue that remedy and not invoke the extraordinary jurisdiction of the High Court.

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