Once the assessee undertakes the alternate remedy of statutory appeal it cannot approach High Court to avoid mandatory pre-deposit relying on subsequent events.
The Hon’ble High Court of Kerala vide its order dated 15th of February 2022 in the matter of Nico Tiles Vs. The State Tax Officer & Ors. in MANU/KE/0488/2022 (WP ( C) No. – 26301 of 2021) held that the asseesee cannot approach the High Court in order to avoid Pre-deposit once it is already availing the appellate remedy as per the Statute.
The Hon’ble High Court with the findings dismissed the writ petition finding that there are no circumstances warranting the invocation of extra ordinary jurisdiction since the petitioner had already invoked the appellate remedy under the Act.