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TMI Blog2022 (12) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order of Assessment by relying on various decisions including that of the Hon ble Supreme Court in WHIRLPOOL CORPORATION VERSUS REGISTRAR OF TRADE MARKS, MUMBAI ORS. [ 1998 (10) TMI 510 - SUPREME COURT ] . The Hon ble Supreme Court observed that the assessee straightway preferred writ petition under Article 226 of the Constitution of India when it was not in dispute that the statutes provided for the right of appeal against the assessment order passed by the Assessing Officer and against the order passed by the first appellate authority, an appeal/revision would lie before the Tribunal - The Hon ble Supreme Court held that the High Court ought not to have entertained the writ petition under Article 226 of the Constitution of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extraordinary situations, such as, where vires of the statute is raised or for prevention of public injury or to enforce public justice require that, a petition under Article 226 of the Constitution can be entertained. Even in such case, the writ court must have good and sufficient reason to bypass the alternative remedy provided by statute. It was emphasized that the matter of revenue where statutory remedies are available, writ jurisdiction ought not to be exercised. The Hon ble Supreme Court observed that judicial notice can be taken of the fact that the majority of such petitions are filed solely for the purpose of obtaining interim orders and thereafter to prolong the proceedings by one device or the other. The Hon ble Supreme Court no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in the recent decision in the case of State of Maharashtra Ors. vs. Greatship (India) Ltd. Civil Appeal No. 4956 of 2022 while deciding a challenge to the order of the Division Bench of this Court, where the Division Bench had entertained a writ petition inspite of availability of alternate remedy, no cogent reason the respondent therein had sought to support the decision of the Division Bench entertaining the Writ Petition against the Order of Assessment by relying on various decisions including that of the Hon ble Supreme Court in Whirlpool Corporation vs. Registrar of Trademarks Ors. (1998) 8 SCC 1. The Hon ble Supreme Court observed that the assessee straightway preferred writ petition under Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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