Alternative statutory remedy bars writ review of tax notice challenge; petitioner may raise jurisdictional objections in appeal.

Where an efficacious statutory appellate remedy is available, the High Court may decline to examine a writ petition challenging a tax show-cause notice and related proceedings on merits. The petitioner was permitted to pursue the appellate remedy and raise the jurisdictional objection before the appellate forum, and the writ challenge was not adjudicated in writ jurisdiction. The operative effect was limited to granting liberty to avail the alternative remedy in accordance with law.

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Issues: Whether the writ petition should be entertained against the show-cause notice and related proceedings under the tax law when an appellate remedy was available.

Analysis: The petition was not examined on merits. The Court permitted the petitioner to pursue the statutory appellate remedy and to raise the jurisdictional objection before the appellate forum.

Conclusion: The writ petition was disposed of in favour of the petitioner only to the extent of granting liberty to avail the alternative remedy.

Final Conclusion: The challenge to the impugned notice and proceedings was not adjudicated in writ jurisdiction, and the petitioner was left free to pursue appeal in accordance with law.

Ratio Decidendi: Where an efficacious statutory appellate remedy is available, the High Court may decline to decide the writ petition on merits and permit the aggrieved party to raise all permissible objections before the appellate authority.

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