SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2026 Supreme(Online)(Ker) 18244

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Devan Ramachandran, M.B. SNEHALATHA, JJ
U & CO. MARINE EXPORTS – Appellant
Versus
INCOME TAX OFFICER, WARD 1(5), RANGE 1 – Respondent
WA NO. 490 OF 2026 | WP(C) NO.47357 OF 2025



Advocates:
For the Appellants/Petitioners: SHRI.PADMANATHAN K.V., SHRI.S.RAMESH BABU (SR.), SRI.R.SREEJITH, SHRI.N.KRISHNA PRASAD

The court determines that an alternative remedy must be pursued unless the order is void, emphasizing the importance of statutory compliance before invoking extraordinary jurisdiction.

Headnote:The judgment addresses the statutory alternative remedies under Article 226 of the Constitution of India, emphasizing that a challenge is only tenable if the order is void. Appellant contends against the direction to pursue an alternative remedy rather than challenging the order directly. However, the court finds no basis for the request and reaffirms the necessity to exhaust available remedies before the Appellate Authority. Therefore, the appeal is dismissed, upholding the previous judgment.

Table of Content
1. statutory alternative remedies must be pursued unless the order is void. (Para 1)
2. differentiation between void orders and wrong orders in judicial challenges. (Para 2 , 3)
3. the court reaffirms the need for exhausting remedies before appeal. (Para 4 , 5)

JUDGMENT Devan Ramachandran, J.

It is the fundamental tenet that when there is a statutory alternative remedy available, a party can be allowed to invoke the extraordinary jurisdiction of this Court, under Article 226 of the Constitution of India , only if the order impugned is void or issued without jurisdiction, or in violation of fundamental rights.

2. The appellant, however, challenges the judgment of the learned Single Judge because they have been directed to invoke their alternative remedy against Ext.P4, contending that the said order is wrong.

3. As prefatorily said, there is a marked difference between an order which is void and an order which is wrong. In the former, perhaps, a challenge before this Court may be tenable;

but in the latter, the alternative remedy will have to be invoked.

4. We notice that the learned Single Judge has also considered this; but the submissions made before us by the learned counsel for the appellant – Sri.Padmanathan K.V., is that his client be offered one more opportunity before the same Authority which passed Ext.P4.

5. We are afraid, for the reason above, we cannot accede to the afore request because, every issue – both in law and facts – can be impelled by the appellant before the Appellate Authority. This is more so, when they do not have a case that the appellate remedy is not efficacious or tenable.

In the afore circumstances, we dismiss this Appeal, confirming the judgment of the learned Single Judge.

Sd/-

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top