https://www.taxtmi.com/caselaws?id=783221 HC dismissed the writ petition as not maintainable on the ground of availability of an efficacious statutory appellate remedy against the impugned order. The petitioner sought to bypass the appellate forum to avoid the mandatory pre-deposit requirement, but the HC held that its writ jurisdiction under Art. 226 cannot be invoked to circumvent statutory conditions. Relying on prior precedent, the HC found no exceptional circumstances pleaded or substantiated to justify deviation from the rule of exhaustion of alternative remedies. Liberty was granted to the petitioner to file an appeal before the competent Appellate Authority. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783221 HC dismissed the writ petition as not maintainable on the ground of availability of an efficacious statutory appellate remedy against the impugned order. The petitioner sought to bypass the appellate forum to avoid the mandatory pre-deposit requirement, but the HC held that its writ jurisdiction under Art. 226 cannot be invoked to circumvent statutory conditions. Relying on prior precedent, the HC found no exceptional circumstances pleaded or substantiated to justify deviation from the rule of exhaustion of alternative remedies. Liberty was granted to the petitioner to file an appeal before the competent Appellate Authority. Case-Laws Indian Laws Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783221