https://www.taxtmi.com/caselaws?id=204356 The Court held that the petitioner could not invoke the jurisdiction of the High Court under Article 226 after the statutory appeal period had expired. It was emphasized that the High Court should generally refrain from entertaining writ petitions when an effective appellate remedy is available, unless exceptional circumstances exist. The Court found no extraordinary circumstances warranting the invocation of Article 226 in this case, as the reliefs sought could have been granted by the appellate authority. Therefore, the writ petitions were dismissed due to the failure to utilize the statutory remedy within the prescribed period. en-us Fri, 22 Jan 2010 00:00:00 +0530 Thu, 07 Jul 2011 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204356 The Court held that the petitioner could not invoke the jurisdiction of the High Court under Article 226 after the statutory appeal period had expired. It was emphasized that the High Court should generally refrain from entertaining writ petitions when an effective appellate remedy is available, unless exceptional circumstances exist. The Court found no extraordinary circumstances warranting the invocation of Article 226 in this case, as the reliefs sought could have been granted by the appellate authority. Therefore, the writ petitions were dismissed due to the failure to utilize the statutory remedy within the prescribed period. Case-Laws Service Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204356