https://www.taxtmi.com/caselaws?id=297841 The statutory appellate remedy was treated as the proper forum for the assessee's objections, including alleged breach of natural justice and reliance on the Commissioner's circular. The rule of alternate remedy was applied as a rule of discretion, not an absolute bar, and writ jurisdiction was said to be available only in exceptional cases such as a challenge to vires, gross breach of natural justice, or patent lack of jurisdiction. As the assessee could raise all such grounds before the appellate authority, interference with the Single Judge's order was unwarranted and the writ appeal was not maintainable on merits. en-us Fri, 06 Dec 2019 00:00:00 +0530 Fri, 24 Sep 2021 07:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297841 The statutory appellate remedy was treated as the proper forum for the assessee's objections, including alleged breach of natural justice and reliance on the Commissioner's circular. The rule of alternate remedy was applied as a rule of discretion, not an absolute bar, and writ jurisdiction was said to be available only in exceptional cases such as a challenge to vires, gross breach of natural justice, or patent lack of jurisdiction. As the assessee could raise all such grounds before the appellate authority, interference with the Single Judge's order was unwarranted and the writ appeal was not maintainable on merits. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297841