Alternate statutory remedy and laches barred writ review of an assessment order, leaving the taxpayer to appeal.

A writ challenge to an assessment order was not entertained where a statutory appeal was available and the petitioner had not used writ jurisdiction within a reasonable time. The court treated the first appellate authority as an efficacious alternate remedy under the sales tax framework, and the unexplained delay in approaching the writ court reinforced the bar of laches. The challenge was therefore left to the statutory appellate process, with the merits of the assessment left unexamined.

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Issues: Whether the writ petition challenging the assessment order was entertainable in view of the statutory appellate remedy and the unexplained delay in invoking writ jurisdiction.

Analysis: The assessment order was appealable under the statutory provisions governing the general sales tax regime, and the petitioner had an efficacious remedy before the first appellate authority. The challenge was brought after a long lapse of time without any satisfactory explanation for the delay. In such circumstances, the writ court declined to examine the merits of the assessment.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy; the challenge failed on the grounds of alternate remedy and laches.

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