Belated writ challenge and unavailed alternate remedy bar interference under Article 226 in the stated tax dispute.

A belated writ challenge to an appellate order is not ordinarily entertained under Article 226 where the petitioner fails to explain a delay of nearly two years and does not exhaust the available statutory remedy. The text notes that notices issued after remand were returned with the endorsement that no such firm existed at the address, suggesting failure to update or maintain the business address, and that the petitioner did not diligently pursue the remanded proceedings. In these circumstances, the writ court declined interference, leaving the impugned order undisturbed and indicating that the matter should have been pursued before the Tribunal.

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Issues: Whether the writ petition challenging the appellate order after a substantial delay and without availing the available alternative remedy deserved interference under Article 226.

Analysis: The writ petition was filed nearly two years after the appellate order. The record showed that notices issued after remand were returned with the endorsement that no such firm existed at the address, indicating failure to intimate the changed or closed business address. The petitioner also did not pursue the remanded proceedings diligently. In these circumstances, the Court found no sufficient explanation for the belated challenge and noted that the petitioner could still have approached the Tribunal against the impugned order, but had not done so.

Conclusion: The Court declined to entertain the writ petition and held that interference in writ jurisdiction was not warranted. The issue was decided against the petitioner and in favour of the Revenue.

Final Conclusion: The writ petition was rejected on the ground of unexplained delay and availability of an unavailed alternate remedy, leaving the impugned order undisturbed.

Ratio Decidendi: A belated writ challenge will not be entertained where the petitioner fails to explain the delay and has not exhausted the available alternative statutory remedy.

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