The High Court has discretion to entertain or not to entertain a writ petition and one of the exceptions to the rule of alternate remedy is in cases where there has been violation of principles of natural justice.

allowing the petition the Court held that  the Assessing Officer had failed to issue notice as required to be issued under section 144B(1)(xii)(b) of the Act. The assessment order was quashed and set aside. The Court also held that the   existence of  alternate remedy is not an absolute bar for issue of  writ. Referred, Whirlpool Corporation v. Registrar of Trade Mark (1998) 8 SCC 1, Radha Krishna  Industries v. State of Himachal Pradesh  (2021)) 88 GSTR 228 (SC) (AY. 2021-22)