Case Law Details
Case Name : Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited (Supreme Court)
In this case respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is:
(i) a breach of fundamental rights;
(ii) a violation of the principles of natural justice;
(iii) an excess of jurisdiction; or
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