Alternative statutory remedy bars writ jurisdiction where assessment has not concluded and prior administrative constraints were withdrawn.

Writ jurisdiction was declined because an effective statutory appellate remedy existed under the Haryana General Sales Tax framework, and the petitioners had not yet suffered any adverse final assessment order. The earlier administrative instructions relied on by the petitioners had been withdrawn, so there was no continuing basis to assume the assessing authority would not act independently. In these circumstances, the objections could first be examined by the assessing authority, with statutory appeals available thereafter. The petitions were therefore held to be premature and not maintainable at that stage.

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Issues: Whether the writ petitions challenging the notices and the conditions in the exemption and eligibility certificates were maintainable despite the statutory alternative remedies and whether the petitions were premature.

Analysis: The petitioners had a statutory appellate remedy under rule 28-A(5)(f) of the Haryana General Sales Tax Rules, 1975 and section 39 of the Haryana General Sales Tax Act, 1973. The earlier administrative instructions relied upon by the petitioners had been withdrawn, removing the basis for the contention that the assessing authority would not act independently. In such circumstances, the existence of an effective statutory remedy barred exercise of writ jurisdiction, especially when no adverse assessment order had yet been passed and the objections could be examined by the assessing authority in the first instance.

Conclusion: The writ petitions were not maintainable at that stage and were premature.

Final Conclusion: The Court declined to interfere under Article 226 and left the petitioners to pursue the statutory remedies before the assessing and appellate authorities.

Ratio Decidendi: Where an effective statutory remedy exists and the impugned administrative constraint has been withdrawn, writ jurisdiction should not be invoked to bypass the assessment process, particularly before any adverse final order is passed.

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