The statute outlines that appeals can be filed to the High Court...

The statute outlines that appeals can be filed to the High Court within sixty days from the date the decision or order is communicated to the aggrieved party, addressing any question of law or fact arising out of such order. 'High Court' has been defined to be the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain. The Petitioner is based in Mumbai, conducting business and presumably working for gain there. Consequently, based on the explicit language of Section 42, the High Court of Bombay would ordinarily have jurisdiction to hear appeal against decision passed by the Appellate Tribunal. The Petitioner cannot override the statutory mechanism by relying on the geographical location of the Appellate Authority within this Court's jurisdiction. There is no basis for the Court to conclude that the alternate remedy is not equally efficient and adequate. The Court finds that the said remedy is both appropriate and sufficient for addressing the grievances presented by the Petitioner. There is no evidence to suggest that the remedy would be ineffective or lead to an injustice that justifies bypassing them. The Petitioner is free to pursue the available statutory remedies, which are deemed adequate for resolving the legal challenges at hand. Petition dismissed.