SLP(C) No. 010337 / 2010

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Where an efficacious statutory alternative remedy exists under a fiscal enactment, a High Court exercising writ jurisdiction ought to relegate the petitioner to first exhaust such remedy before entertaining a challenge to an assessment order passed by the Assessing Authority. As analysed on casestatus.in, this doctrine — that a statutory forum created for redressal of grievances must be availed before invoking writ jurisdiction — applies with full force under State sales tax legislation. Consequently, writ petitions challenging mere assessment orders, without impugning the statutory provisions themselves, are not maintainable unless alternative remedies have been exhausted.