In Brief
Genpact India challenged a High Court order refusing to entertain its writ petition against an Income Tax order passed under Section 115QA of the Income Tax Act, 1961. Genpact argued that since no statutory right of appeal existed for Section 115QA orders, the High Court erred in refusing the petition on the ground of alternate remedy. The Supreme Court upheld the High Court's dismissal, holding that adequate appellate remedies were available and that the threshold examination of alternate remedies remains valid even after preliminary objections are crossed. The Court emphasised that statutory remedies must be exhausted before writ jurisdiction is invoked.
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