Where the writ petition challenging reassessment proceedings was dismissed by the Single Judge on the ground of availability of alternative statutory remedy, though the assessee had not been properly intimated about the reassessment proceedings and received the assessment order only subsequently, resulting in denial of effective opportunity of hearing, the High Court held that the earlier order suffered from errors apparent on the face of the record warranting exercise of review jurisdiction. The Court observed that rejection of a writ petition solely on the ground of alternative remedy is not justified where the impugned order is passed in breach of principles of natural justice. As the assessee was deprived of reasonable opportunity to present its case and even the recording that counsel for parties were heard was factually incorrect, the reassessment proceedings stood vitiated by procedural irregularity. Accordingly, the order dismissing the writ petition was recalled and the writ petition was restored for fresh adjudication on merits after granting reasonable opportunity to the assessee.