Petition's Validity Challenged: Failure to Use Statutory Remedies Before Invoking Article 226 for Tax Assessment Dispute.

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....Maintainability of writ petition - Condonation of delay in filing of appeal before Commissioner (appeals) - The claim of Input Tax Credit and the computation thereon ought to have been agitated before the appellate authority. Having not availed the statutory remedies available, the petitioner cannot seek to approach this Court under Article 226 of the Constitution of India to challenge an assessment order especially with respect to the computation of the turn over and the determination of the taxable turnover and the tax payable, as arrived at by the Assessing Officer. - HC....