High Court Questions Jurisdiction on Writ Petition Over Disputed Assessment Order Dates; Stresses Statutory Appeal Process Importance.

Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - There are serious disputes on facts as to whether the assessment order was passed on 20.03.2020 or 14.07.2020 - No valid reasons have been shown by the assessee to by-pass the statutory remedy of appeal. This Court has consistently taken the view that when there is an alternate remedy available, judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions.- SC .....

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