https://www.taxtmi.com/caselaws?id=384299 In customs and tax matters, the High Court will ordinarily not entertain a writ petition under Article 226 where the statute provides an efficacious appellate remedy. The settled rule is that the alternative remedy must be exhausted unless a recognised exception applies, and the mere desire for interim or immediate relief does not justify bypassing the appeal mechanism. Applying that principle, the Madras High Court held that the writ petition was not maintainable and directed the petitioner to pursue the statutory appeal remedy. en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 09 Aug 2019 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384299 In customs and tax matters, the High Court will ordinarily not entertain a writ petition under Article 226 where the statute provides an efficacious appellate remedy. The settled rule is that the alternative remedy must be exhausted unless a recognised exception applies, and the mere desire for interim or immediate relief does not justify bypassing the appeal mechanism. Applying that principle, the Madras High Court held that the writ petition was not maintainable and directed the petitioner to pursue the statutory appeal remedy. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384299