Petition Dismissed for Bypassing Mandatory Pre-Deposit Requirement Under Article 226 Jurisdiction
Case-Laws
GST
The HC dismissed the petition, emphasizing the availability of an alternative and efficacious statutory remedy which the petitioner failed to utilize. The court held that the petitioner's attempt to circumvent the mandatory pre-deposit requirement for instituting an appeal was unjustified. The HC reaffirmed the principle that extraordinary jurisdiction under Article 226 cannot be exercised to bypass prescribed statutory procedures unless stringent conditions, as established by precedent, are met. The decision aligns with the SC's recent stance that statutory remedies should not be circumvented through constitutional petitions, thereby upholding the integrity of the statutory appeal process.
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