Neha Enterprise vs State Of Gujarat on 19 January, 2023
9. With regard to the question of
alternative remedy, the Apex Court in case
of the State of Maharashtra and others vs.
Greatship (India) Limited (supra) has held
that the entertainability of a writ
petition under Article 226 of the
Constitution of India by bypassing the
statutory remedy is not desirable. The
Court has in extenso referred to various
decisions to hold that the question is not
about the maintainability of the writ
petition under Article 226 of the
Constitution of India, but the question is
about entertainability against the order of
assessment by bypassing the statutory
remedy of appeal. There is no valid reason
that had been shown by the assessee to
bypass the statutory remedy of appeal.