Do not miss this case, if you ever thought of filing Writ under Article 226 of the Constitution

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.

5. The hon. Apex Court held that the High Court has seriously erred in entertaining the writ petition under Article 226 against the assessment order, by-passing the statutory remedies.

6. It Further observed when there is an alternate remedy available, judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions.

7. The Order of Bombay High Court was quashed and the assessee is relegated to avail the statutory remedy of appeal and other remedies available under the MVAT Act and CST Act.

Title: Greatship (India) Limited vs The State of Maharashtra

Court: Supreme Court

Citation: Civil Appeal No. 4956/2022

Dated: 20-Sep-2022

Compiled by: *CA Milind Wadhwani*