https://www.taxtmi.com/caselaws?id=171416 Availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction under Article 226, as the court may intervene where the facts justify relief and substantial justice requires it. The document also notes that where the governing rules permit multiple modes of furnishing security, the authority cannot arbitrarily insist on only one mode. Under the relevant tax rules, a bond in the prescribed form with sureties was an authorised option, so insisting solely on a bank guarantee was unsustainable and reflected non-application of mind. The matter was disposed of with directions for early disposal of the pending appeal and continued protection against further coercive recovery if security was furnished in the permitted form. en-us Wed, 14 Mar 2012 00:00:00 +0530 Fri, 17 Mar 2017 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171416 Availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction under Article 226, as the court may intervene where the facts justify relief and substantial justice requires it. The document also notes that where the governing rules permit multiple modes of furnishing security, the authority cannot arbitrarily insist on only one mode. Under the relevant tax rules, a bond in the prescribed form with sureties was an authorised option, so insisting solely on a bank guarantee was unsustainable and reflected non-application of mind. The matter was disposed of with directions for early disposal of the pending appeal and continued protection against further coercive recovery if security was furnished in the permitted form. Case-Laws VAT and Sales Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171416