Court :
 Supreme Court of India
Brief :
  The Hon'ble Supreme Court in M/s. Vishwanath Traders v. Union of India & Ors. [Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023] upheld the order of the Hon'ble Patna High Court wherein the high court held that extraordinary jurisdiction under Article 226 of Constitution of India cannot be invoked where assessee has alternate remedies available and he was not diligent in availing such alternate remedies within the stipulated time.
Citation :
  Special Leave to Appeal (C) No(s). 15594 of 2023 dated August 04, 2023
 
			
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