https://www.taxtmi.com/caselaws?id=418384 A writ petition under Article 226 was held not maintainable where an efficacious statutory appeal against the order-in-original was available and no finding showed total lack of jurisdiction in the assessing officer. The order was passed in exercise of jurisdiction, so the High Court should not have bypassed the alternative remedy rule or examined the merits before the appellate remedy was first pursued. The judgment was therefore liable to be set aside, and the parties were left free to proceed with the statutory appeal in accordance with law. en-us Fri, 12 Nov 2021 00:00:00 +0530 Sat, 31 May 2025 10:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418384 A writ petition under Article 226 was held not maintainable where an efficacious statutory appeal against the order-in-original was available and no finding showed total lack of jurisdiction in the assessing officer. The order was passed in exercise of jurisdiction, so the High Court should not have bypassed the alternative remedy rule or examined the merits before the appellate remedy was first pursued. The judgment was therefore liable to be set aside, and the parties were left free to proceed with the statutory appeal in accordance with law. Case-Laws Customs Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418384