Writ jurisdiction and tax assessment disputes: pending statutory appeals and absence of prejudice defeated the challenge to waiver implementation.

Writ petitions challenging assessment proceedings under the Tamil Nadu General Sales Tax Act and the refusal to implement Government waiver orders were not entertained because the statutory appeals were already pending before the Appellate Assistant Commissioner. The Court treated the waiver-related administrative directions as matters to be worked out in assessment and held that, even if strict compliance had not been followed, the petitioners had shown no prejudice warranting writ interference. A request for stay was also declined because an effective appellate remedy remained available, including any stay application before the appellate forum.

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Issues: Whether the writ petitions challenging the assessment proceedings and the refusal to give effect to the Government orders on waiver were maintainable when the assessment appeals were pending and whether the petitioners had shown any prejudice warranting interference under writ jurisdiction.

Analysis: The assessment related to iron and steel turnover under item 4-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, with reliance placed on the relevant provisions of the Central Sales Tax Act and Article 286(3) of the Constitution of India. The writ petitions were filed at the assessment stage while the appellate remedies were already in motion before the Appellate Assistant Commissioner. The Court found that the Government orders and related administrative directions were only matters to be worked out in the course of assessment and that, even assuming strict compliance had not been followed, no prejudice had been shown. The request for stay was also declined in view of the available remedy before the appellate forum.

Conclusion: The writ petitions were not entertained on merits and the petitioners were left to pursue the statutory appellate remedy, including any request for stay, before the Appellate Assistant Commissioner.

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