https://www.taxtmi.com/caselaws?id=162947 Where an efficacious statutory appeal is available against assessment orders, writ jurisdiction under Article 226 should ordinarily not be invoked unless exceptional circumstances are shown. The High Court will not treat writ proceedings as a substitute for the statutory appellate process, especially where the dispute turns on factual and assessment issues that the legislature has assigned to appeal. A petitioner must first exhaust the available remedial channel before seeking writ relief. On that basis, the writ petition was held not maintainable and the petitioner was left to pursue the appellate remedy. en-us Fri, 19 Jan 2007 00:00:00 +0530 Wed, 19 Mar 2014 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162947 Where an efficacious statutory appeal is available against assessment orders, writ jurisdiction under Article 226 should ordinarily not be invoked unless exceptional circumstances are shown. The High Court will not treat writ proceedings as a substitute for the statutory appellate process, especially where the dispute turns on factual and assessment issues that the legislature has assigned to appeal. A petitioner must first exhaust the available remedial channel before seeking writ relief. On that basis, the writ petition was held not maintainable and the petitioner was left to pursue the appellate remedy. Case-Laws VAT and Sales Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162947