SLP(C) No. 010324 / 2010

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Where an assessee challenges an assessment order passed by a taxing authority under a fiscal statute that provides an efficacious alternative appellate remedy, the High Court ought not to exercise its writ jurisdiction on merits but must relegate the petitioner to exhaust such statutory remedies first. As analysed on casestatus.in, this doctrine holds that when a statutory forum is created by law for redressal of grievances, invocation of writ jurisdiction is premature unless the alternative remedy is shown to be inadequate.