https://www.taxtmi.com/caselaws?id=795777 Statutory appellate remedies must ordinarily be exhausted before Article 226 jurisdiction is invoked against assessment orders. Although an alternative remedy is not an absolute bar to judicial review, writ intervention requires extraordinary circumstances, including manifest arbitrariness or another sustainable exception. An available statutory appeal, coupled with an unexplained delay of about one and a half years in challenging the assessment orders, justified declining discretionary relief on grounds of alternative remedy and laches. The challenge was not entertained, leaving the petitioner to pursue the statutory appellate process. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795777 Statutory appellate remedies must ordinarily be exhausted before Article 226 jurisdiction is invoked against assessment orders. Although an alternative remedy is not an absolute bar to judicial review, writ intervention requires extraordinary circumstances, including manifest arbitrariness or another sustainable exception. An available statutory appeal, coupled with an unexplained delay of about one and a half years in challenging the assessment orders, justified declining discretionary relief on grounds of alternative remedy and laches. The challenge was not entertained, leaving the petitioner to pursue the statutory appellate process. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795777