Writ not entertained on availability of alternative efficacious remedy

HAL Offshore Ltd. Vs State of Maharashtra (Bombay High Court) Held that this Court while exercising the writ jurisdiction under Article 226 of the Constitution of India cannot entertain or adjudicate upon such issues based on additional facts not advanced earlier. Writ petition not entertained on the ground of the petitioner has not availed of alternative efficacious remedy available under section 26 of the MVAT Act. Facts- The petitioner is a works contractor and service provider mainly for ONGC platform at ONGC, Bombay High Site. According to the petitioner, the petitioner had provided the s...