Alternative remedy is not absolute bar to maintainability of Writ Petition in Exceptional Circumstances

B.D Tea Estates Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court) Petitioner’s sole contention for avoiding the statutory alternative remedy of Appeal before the West Bengal Taxation Tribunal against the impugned order of the first Appellate authority which it has voluntarily chosen at the first instance to challenge the assessment order in question, mainly are that alternative remedy is no bar in invoking constitutional writ jurisdiction of this Court under Article 226 of the Constitution of India since there is erroneous interpretation of law by the assessing officer in p...