Extraordinary Jurisdiction under Article 226 Barred if Statutory remedy of Appeal Not Availed

Punit Kumar Choubey Vs Commissioner (Patna High Court)

Extraordinary jurisdiction under Article 226 cannot be invoked when the statutory remedy of appeal is not availed

The Hon’ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975 of 2023 dated August 10, 2023] held that the extraordinary jurisdiction under Article 226 cannot be invoked when statutory remedy of appeal is not availed.

Facts:

M/s. Punit Kumar Choubey (“the Petitioner”) filed a Writ Petition before the Hon’ble Patna High Court against the ex-parte Assessment Order dated December 10, 2021 (“the Impugned Order”) and rejection of the Appeal filed passed by the Revenue Department (“the Respondent”) on the ground of limitation.

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