Court dismisses writ petition challenging assessment order, emphasizing appeal remedy over writ jurisdiction.

The Court dismissed the writ petition challenging an assessment order and freezing of a bank account, emphasizing the availability of an alternate remedy of appeal. Relying on established legal principles, including the need to exhaust statutory remedies before resorting to writ jurisdiction, the Court cited relevant case law to support its decision. The judgment underscored that writ jurisdiction should not be invoked in revenue matters where statutory remedies exist, unless exceptional circumstances warrant it. The Court upheld the Respondent's argument and disposed of the petition accordingly, in line with the Supreme Court's guidance on the matter.

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Issues:
Challenge to assessment order and consequential freezing of bank account - Entertainment of writ petition despite availability of alternate remedy of appeal - Application of settled legal position by the Hon'ble Supreme Court.

Analysis:
The Petitioner challenged the Order of Assessment passed by Respondent no. 1 on 11 February 2021, leading to the freezing of the Petitioner's bank account. The Respondent and learned AGP opposed the Petition, citing the availability of an alternate remedy of appeal for the Petitioner to raise all arguments. The Respondent contended that the petition should not be entertained due to the existence of statutory procedures.

In a detailed legal analysis, the judgment referred to the case of CCE v. Dunlop India Ltd. (1985) 1 SCC 260, where the Hon'ble Supreme Court emphasized that Article 226 should not bypass statutory procedures unless statutory remedies are inadequate for extraordinary situations. The judgment highlighted that writ jurisdiction should not be exercised in revenue matters where statutory remedies are available. The judgment also cited various cases where the Supreme Court reiterated the importance of exhausting alternative remedies before seeking writ jurisdiction.

The judgment further discussed the recent decision in the case of State of Maharashtra & Ors. vs. Greatship (India) Ltd., where the Hon'ble Supreme Court emphasized that the High Court should not entertain a writ petition challenging an assessment order when statutory remedies are available, unless there are exceptional reasons. The Court held that the High Court erred in entertaining the writ petition when the Petitioner had an alternate remedy of appeal.

Based on the settled legal position by the Hon'ble Supreme Court, the Court found merit in the Respondent's contention. Considering the availability of an alternate remedy of appeal for the Petitioner, the Court disposed of the Writ Petition in line with the dicta laid down by the Supreme Court. The judgment emphasized the importance of following established legal principles and exhausting statutory remedies before seeking writ jurisdiction.

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