Allahabad High Court: Writ Petition Dismissed, Emphasizes Statutory Remedy

The High Court of Allahabad dismissed the writ petition, citing the availability of a statutory remedy for appeal under Section 35 of the Finance Act, 1994 within two months. The court emphasized that writ jurisdiction should only be invoked in exceptional circumstances, referencing a recent Supreme Court decision. No costs were awarded in this case.

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The High Court of Allahabad dismissed the writ petition as the petitioner has a statutory remedy to file an appeal under Section 35 of the Finance Act, 1994 within two months. The court cited a recent Supreme Court decision stating that writ jurisdiction should not be invoked unless exceptional circumstances exist. No costs were awarded.

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