Alternative statutory remedy bars writ jurisdiction where an appeal under the Finance Act is available.

Writ petitions challenging orders under the Finance Act were held not maintainable because an efficacious statutory appeal under Section 85 was available. The High Court noted that the impugned orders were appealable before the Appellate Tribunal and that the petitioners had not exhausted that alternative remedy. On that ground, writ jurisdiction was declined and the petitions were dismissed, with liberty to pursue the appellate remedy.

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Issues: Whether the writ petitions challenging the impugned orders were maintainable when an appealable remedy under Section 85 of the Finance Act was available.

Analysis: The impugned orders were held to be appealable under Section 85 of the Finance Act. As the petitioners had not availed the alternative statutory remedy of appeal before the Appellate Tribunal, the writ jurisdiction was not to be entertained. The existence of an efficacious appellate remedy weighed against examination of the challenge in writ proceedings.

Conclusion: The writ petitions were not maintainable and were dismissed, with liberty to the petitioners to pursue the appellate remedy.

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