Writ petition cannot be admitted by HC when alternative remedy of appeal exist: SC

State of Maharashtra Vs Greatship (India) Limited (Supreme Court)

1. Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act

2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order and the Demand Notice

3. Against which Revenue filed an appeal before Hon. Apex Court and contended that the High Court ought not to have entertained the writ petition under Article 226 of the Constitution as Assessee has not availed statutory alternative remedy by way of appeal before the first appellate authority

4. Hon. Apex Court held that when the statute provide for the right of appeal against the assessment order, the High Court ought not to have entertained the writ petition in view of the availability of the statutory remedy under the Act.

Please become a Premium member. If you are already a Premium member, login here to access the full content.