In Brief
A tax assessee challenged an assessment order under the Maharashtra Value Added Tax Act through a writ petition in the High Court, bypassing the statutory appellate remedy. The High Court granted relief by quashing the order. The Supreme Court allowed the State's appeal, holding that writ jurisdiction should not be exercised when statutory remedies of appeal are available. The Court emphasized that judicial prudence demands exhaustion of statutory remedies before invoking Article 226, particularly in fiscal matters. The assessee was relegated to pursue the statutory appellate remedy first, with a directive that any appeal filed within four weeks would be decided on merits without raising limitation objections.
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