Statutory appellate remedy and unexplained delay barred discretionary writ review of assessment orders under Article 226.

Statutory appellate remedies must ordinarily be exhausted before invoking writ jurisdiction under Article 226 where legislation provides a specific mechanism to challenge an assessment order. Although alternative remedy is not an absolute bar, writ intervention requires exceptional circumstances, such as manifest arbitrariness or another sustainable basis for judicial review. The notes state that an available appeal, coupled with an unexplained delay of about one and a half years, justified declining discretionary writ relief on the ground of laches. The writ petition was therefore not entertained, leaving the petitioner to pursue the statutory remedy.

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Issues: Whether the writ petition challenging assessment orders could be entertained despite an efficacious statutory appellate remedy and substantial unexplained delay in approaching the Court.

Analysis: Where a statute creates a right or liability and provides a specific remedial mechanism, that statutory remedy ordinarily must be exhausted before invoking discretionary jurisdiction under Article 226 of the Constitution of India. Availability of an alternative remedy is not an absolute bar, but writ intervention requires extraordinary circumstances, such as manifest arbitrariness or a sustainable exception warranting exercise of judicial review. The petition disclosed an available statutory appeal and was instituted about one and a half years after the impugned orders without explaining the delay. The discretionary writ jurisdiction could therefore also be declined on the ground of laches.

Conclusion: The writ petition was not entertained; the petitioner must pursue the available statutory remedy.

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