Exec.Committ. Of The Thauri ... vs Addl.Commissioner (Judicial) Ayodhya ... on 3 February, 2021
15. As is evident from the narration of the facts made by this Court hereinabove, the order passed by Hon'ble Supreme Court in the aforecited case of Union of India Vs. State of Haryana (supra) was passed as Union of India had questioned the very applicability of Sales Tax to action taken by Union of India under its statutory liability under the Telegraph Act. Such an order which is not a judgment passed in the peculiar facts and circumstances of the case, cannot be said to be laying down the law that even when statutory remedy is available which is equally efficacious, the High Court should entertain a writ petition.