Bombay High court dismissed writ petition as petitioner has already availed an alternate remedy – Imposed costs of Rs. 1 Lakh.
Recently Bombay High court in a writ petition in Sawai Fragrances (WP No 240/ 2025) has dismissed the writ petition as petitioner has already availed an alternate remedy and has also imposed exemplary costs.
Let us have a Short Overview of the case:
Background and Issues:
The petitioner challenges the assessment order dated 20 April 2023 by instituting this petition on 6 January 2025.
The petitioner admits to having an alternate and efficacious remedy and has already filed an appeal against the impugned assessment order within the prescribed limitation period.
The petitioner contends that the entire exercise of the respondents was allegedly wholly without jurisdiction and seeks the court’s intervention.
Court’s Observations and Actions:
The court noted that the petitioner is pursuing parallel remedies by filing both an appeal and this writ petition.
The court observed that the petitioner has not applied for a stay of the demands before the assessing officer as per the routine procedure in such matters.
The court found that the petition is misconceived and amounts to taking chances with the judicial process. The court emphasized that the petitioner has an alternate and efficacious remedy and has already invoked it. The court dismissed the petition with exemplary costs of Rupees One Lakh, to be paid to “Tata Memorial Hospital, Parel” and the “High Court Employees Medical Welfare Fund at Mumbai”, within four weeks and file necessary receipt.
The Copy Of the order is as under:
