SLP(C) No. 010619 / 2010

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Where a statutory forum with efficacious alternative remedy exists under a fiscal enactment, an assessee challenging an assessment order cannot directly invoke the writ jurisdiction of a High Court under Article 226; the writ court is obligated to relegate the petitioner to exhaust such statutory remedies before entertaining the petition on merits. This doctrine, analysed in detail at casestatus.in, applies equally to sales tax assessment disputes under State fiscal statutes. Limitation shall not bar such appeals if filed within the time permitted by the Supreme Court's conditional liberty.