Recalling words from the age-old historic decision in Calcutta Discount Co. Ltd. the Delhi High Court in  18 ITR-OL 115 (Del) observed that the argument that an alternate statutory remedy is available to the petitioner is simply a self-imposed limitation that does not prevent a court from entertaining a writ petition in a fit case in either of the following three contingencies:
- where the writ petition has been filed for the enforcement of any of the fundamental rights;
- where there has been a violation of the principles of natural justice
- where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged.
In this case, the petitioner, who succumbed to last day/minute upload failure, invoked writ jurisdiction besides filing a grievance by stating that there has been a breach of principles of natural justice in as much as in this case the final assessment order was passed prior to the expiration of deadline prescribed for preferring a response to notice-cum – draft assessment order.
In one step further the Court held that the AO action leads to disruption of the scheme evolved for assessment under section 144B of the Act thus hinting to the third contingency seeking to challenge the vires of the Act.
Importantly therefore in any such event of filing or upload failure, it is proper and appropriate for the assessee to lodge a grievance at the portal first before invoking writ jurisdiction.