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IN THE HIGH COURT OF SIKKIM : GANGTOK
MEENAKSHI MADAN RAI
Zydus Healthcare Ltd. [Earlier M/s. Zydus Healthcare, Sikkim (Firm)] – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. respondent contends writ petition is not maintainable due to availability of alternative statutory remedies under income tax act. (Para 1) |
| 2. petitioner argues for writ maintainability citing lack of jurisdiction, limitation violations, and precedent allowing judicial review despite alternative remedies. (Para 2) |
| 3. court holds that alternative remedy is not an absolute bar to maintainability; high court retains discretionary plenary power to entertain writ petitions. (Para 3 , 4) |
| 4. preliminary objection on maintainability rejected and petition disposed of. (Para 5) |
ORDER :
Meenakshi Madan Rai, J.
1. The Respondent has filed the instant petition raising preliminary objections on the maintainability of the Writ Petition. Learned Deputy Solicitor General of India (DSGI) appearing for the Objector-Respondent, submits that, the Writ Petitioner is debarred from invoking the writ jurisdiction of this High Court when an efficacious alternative remedy is available by way of statutory provisions, which the Writ Petitioner has failed to invoke, but has instead approached the High Court. It is contended that on receiving the information of income having escaped assessment within
The availability of an alternative statutory remedy does not create an absolute bar to the maintainability of a writ petition under the Constitution. High Courts retain the discretionary power to exe....
Judicial prudence requires courts to refrain from exercising jurisdiction under Article 226 when alternate statutory remedies are available.
Writ petitions are not maintainable when an effective alternative remedy exists, emphasizing the principle of self-imposed limitations on High Court's jurisdiction.
The judgment emphasizes the rare interference at the show cause notice stage and the availability of alternative statutory remedies, highlighting the temporary nature of interim orders and the need f....
The High Court will not entertain a writ petition if an effective alternative remedy exists, emphasizing the need to exhaust statutory remedies before seeking judicial intervention.
Writ petitions against statutory authority orders are typically not entertainable if adequate appeals exist under corresponding statutes without justifiable reasons for bypassing such remedies.
The main legal point established in the judgment is that writ petitions challenging assessment orders may not be maintainable if an alternative statutory remedy of appeal is available, unless there i....
Jurisdiction of the Income Tax Assessing Officer to issue notices post-Faceless Scheme's implementation is invalid as established by previous judgments, rendering subsequent orders quashed.
When there is an alternate remedy available, judicial prudence demands that court refrains from exercising its jurisdiction under constitutional provisions.
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