https://www.taxtmi.com/caselaws?id=104558 A writ petition may be declined where an equally efficacious alternate remedy exists, but the court should not make merits-based observations when refusing relief on that ground. Such remarks can prejudice the statutory forum and improperly influence the appeal process. Here, the appellate authority rejected the statutory appeal at the threshold because of the High Court's observations, thereby denying an effective remedy. The Supreme Court held that the merits observations were unsustainable and that the rejection order based on them could not stand. The High Court's remarks were set aside, the appellate order was quashed, and the appeal was restored for decision independently on its own merits. en-us Thu, 05 Nov 1998 00:00:00 +0530 Thu, 09 Oct 2025 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104558 A writ petition may be declined where an equally efficacious alternate remedy exists, but the court should not make merits-based observations when refusing relief on that ground. Such remarks can prejudice the statutory forum and improperly influence the appeal process. Here, the appellate authority rejected the statutory appeal at the threshold because of the High Court's observations, thereby denying an effective remedy. The Supreme Court held that the merits observations were unsustainable and that the rejection order based on them could not stand. The High Court's remarks were set aside, the appellate order was quashed, and the appeal was restored for decision independently on its own merits. Case-Laws VAT / Sales Tax Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104558