https://www.taxtmi.com/caselaws?id=409332 Where an effective statutory appellate remedy exists, writ jurisdiction under Article 226 should ordinarily not be used to challenge an assessment order, especially where disputed facts and legal questions depend on records and evidence. The appellate authority remains the proper forum and the final fact-finding body, while judicial review is confined to the decision-making process rather than reappreciation of merits. The writ court will depart from this rule only in exceptional cases showing imminent threat, gross injustice, or similarly compelling grounds. The High Court therefore declined to entertain the writ petition on merits and relegated the petitioner to the statutory appeal remedy. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409332 Where an effective statutory appellate remedy exists, writ jurisdiction under Article 226 should ordinarily not be used to challenge an assessment order, especially where disputed facts and legal questions depend on records and evidence. The appellate authority remains the proper forum and the final fact-finding body, while judicial review is confined to the decision-making process rather than reappreciation of merits. The writ court will depart from this rule only in exceptional cases showing imminent threat, gross injustice, or similarly compelling grounds. The High Court therefore declined to entertain the writ petition on merits and relegated the petitioner to the statutory appeal remedy. Case-Laws GST Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409332