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TMI Blog2017 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainability of petition - Held that: - The High Court only in exceptional cases can invoke its extraordinary jurisdiction under Article 226 of the Constitution, when there is an adequate effective and efficacious alternate remedy available to the litigant - The points canvassed here, are not pure questions of law, but intricate factual issues, which cannot be adjudicated in a Writ Petition - Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 78 of the Finance Act, 1994. Record of the proceedings would show that the Writ Petition was filed in the registry of this Court on 07.04.2017. However, the same has been numbered and listed before this Court only on 24.08.2017. The reason now given by the learned counsel for the petitioner for not being able to number and list the matter earlier is not convincing. 3. Be that as it may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2015 (39) STR 913 (SC). It is submitted that in exceptional cases, this Court can invoke its extraordinary jurisdiction under Article 226 of the Constitution of India. In support of her contention, the learned counsel placed reliance on the decision in the case of M/s.G.Ramamoorthi Construction (I) Pvt Ltd., vs. The Commissioner of Central Excise Ors., reported in 2015 TIOL-1933-HC-MAD-S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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