Alternate statutory remedy bars writ relief where natural justice and double taxation objections remain arguable before appeal.

A writ petition challenging an order-in-original was declined because the petitioner had an efficacious statutory appeal. The alleged violation of natural justice, including service defects, did not show any patent breach sufficient to bypass the alternate remedy rule, and the double taxation plea was treated as an arguable issue for the appellate authority. The HC therefore left the petitioner to pursue the statutory appellate remedy.

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Issues: Whether the writ petition should be entertained despite the availability of an alternate appellate remedy on the ground of alleged violation of natural justice and double taxation.

Analysis: The petition challenged an order-in-original. The Court found that the petitioner had an efficacious statutory appeal and that the case did not disclose any patent breach of natural justice warranting bypass of the alternate remedy rule. The alleged service defect and double taxation plea were treated as arguable matters that could be raised before the appellate authority.

Conclusion: The Court declined to entertain the writ petition and left the petitioner to pursue the appellate remedy.

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