Court refuses to entertain writ if alternate remedy available

Last updated: 07 June 2023
Quick Summary
The Madras High Court has dismissed a writ petition filed by Tvl. Sri Maharaja Industries, stating that a writ cannot be entertained if an alternative remedy is available. The court found that the petitioner had sufficient opportunity and that their arguments regarding natural justice were not valid as their submitted materials were considered. The petitioner should have pursued the available appeal process instead of filing a writ petition.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Tvl. Sri Maharaja Industries v. The Assistant Commissioner (ST) (FAC) [W.P Nos. 16075, 16077, 16080 and 16082 of 2023 and W.M.P.Nos.15499, 15500, 15501, 15502, 15506, 15508, 15509 & 15511 of 2023, dated May 24, 2023] rejected the writ by stating if the alternate remedy is available the assessee should exercise that before filing writ petition.

Citation :
W.P Nos. 16075, 16077, 16080 and 16082 of 2023 and W.M.P.Nos.15499, 15500, 15501, 15502, 15506, 15508, 15509 & 15511 of 2023, dated May 24, 2023

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Bimal Jain
Published in Income Tax
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