M/S. Godrej Sara Lee Ltd. vs The Excise And Taxation Officer Cum ...

The Supreme Court examined whether the High Court was justified in dismissing a civil writ petition on the ground of availability of an alternative remedy under section 33 of the Haryana VAT Act, 2003, without considering the merits of the case. The Court analyzed the principles governing the exhaustion of alternative remedies and the circumstances under which interference by the High Court is warranted. The Court emphasized that the High Court should have examined the merits before relegating the matter to an appeal, especially if the issue involved jurisdiction or constitutional questions. The Supreme Court ultimately remitted the case for a detailed hearing on the merits, emphasizing the importance of judicial review in tax matters.