Appellate Authority on the facts and in the circumstances of the case has issued notice to the party concerned before rejecting the Appeal can very well be appreciated on perusal of record by the Tribunal. The fact of deposit made as a requirement for filing of appeal under Section 107 can also be examined by the said Tribunal. The Tribunal being vested with such power to adjudicate on facts and in law, there is little scope for this Court to entertain the writ petition by exercising discretionary jurisdiction under Article 226 of the Constitution of India. The disputed questions of fact are left for the appropriate authority to consider. The Hon’ble Supreme Court in Radha Krishan Industries Vrs. State of Himachal Pradesh, (2021) 3 SCR 406, held, inter alia, that where an effective alternative remedy is available to the aggrieved person, the High Court ought to restrain itself from exercising power under Article 226 of the Constitution of India and when a right is created by statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. It is made clear that this rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion.
