https://www.taxtmi.com/caselaws?id=795777 Statutory appellate remedies must ordinarily be exhausted before invoking writ jurisdiction under Article 226 where legislation provides a specific mechanism to challenge an assessment order. Although alternative remedy is not an absolute bar, writ intervention requires exceptional circumstances, such as manifest arbitrariness or another sustainable basis for judicial review. The notes state that an available appeal, coupled with an unexplained delay of about one and a half years, justified declining discretionary writ relief on the ground of laches. The writ petition was therefore not entertained, leaving the petitioner to pursue the statutory remedy. 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 invoking writ jurisdiction under Article 226 where legislation provides a specific mechanism to challenge an assessment order. Although alternative remedy is not an absolute bar, writ intervention requires exceptional circumstances, such as manifest arbitrariness or another sustainable basis for judicial review. The notes state that an available appeal, coupled with an unexplained delay of about one and a half years, justified declining discretionary writ relief on the ground of laches. The writ petition was therefore not entertained, leaving the petitioner to pursue the statutory remedy. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795777