Alternative remedy for recovery stay must be pursued before writ jurisdiction is invoked during a pending tax appeal.

Where a statutory mechanism permits an assessee to seek a stay of disputed tax recovery while its Tribunal appeal is pending, that effective alternative remedy should ordinarily be pursued before invoking writ jurisdiction. The notes state that the petitioner could apply to the Additional Commissioner for a recovery stay and identified no basis for writ intervention. The writ petition was therefore not entertained, leaving the petitioner to seek relief through the prescribed statutory stay mechanism.

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Issues: Whether the writ petition challenging recovery of disputed tax should be entertained when a statutory remedy for stay pending the Tribunal appeal is available.

Analysis: The petitioner had a remedy to seek stay of recovery from the Additional Commissioner while its tax appeal remained pending before the Tribunal. An effective alternative remedy was available, and no reason existed for writ intervention.

Conclusion: The writ petition was not entertained; the petitioner was left to pursue the statutory remedy for stay of recovery.

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