Extraordinary jurisdiction under Article 226 cannot be invoked when the statutory remedy of appeal is not availed


Quick Summary
The Patna High Court has ruled that the extraordinary jurisdiction under Article 226 of the Constitution cannot be used when a statutory remedy, such as an appeal, has not been pursued. In this case, a petitioner failed to file an appeal within the prescribed time limit and then sought relief through a writ petition. The court emphasised that while Article 226 grants broad powers, it's not a substitute for available legal remedies, especially when the petitioner's own inaction led to the missed appeal deadline.

Court :
Patna High Court

Brief :
The Hon'ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975 of 2023 dated August 10, 2023] held that the extraordinary jurisdiction under Article 226 cannot be invoked when statutory remedy of appeal is not availed.

Citation :
CWJC No.9975 of 2023 dated August 10, 2023

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Judgement posted by

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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