Alternative remedy and laches led the assessee to pursue the statutory appeal in an additional sales tax dispute.

A writ challenge to additional sales tax liability under the amended regime was treated as unsuitable for direct writ relief because the matter had remained pending for years and a statutory appellate remedy was available. The Court indicated that the assessee should pursue the appeal, and that the appellate authority should consider the matter on merits without being bound by limitation if the appeal was filed within the time granted. The writ appeal was allowed only to the extent of setting aside dismissal of the writ petition, with the assessee relegated to the appellate forum.

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Issues: Whether the writ petition should be declined on the ground of laches and availability of an appellate remedy, in a dispute concerning additional sales tax liability.

Analysis: The challenge before the Court concerned the chargeability of additional sales tax under the amended regime for a part of the assessment period. Since the original petition had been entertained and remained pending for several years, and the dispute turned on a legal issue regarding liability, the Court considered that the interests of justice would be served by requiring the assessee to pursue the statutory appellate remedy. The appellate authority was directed to examine the appeal on merits without reference to limitation if filed within the time granted.

Conclusion: The writ appeal was allowed to the extent of setting aside the order dismissing the writ petition, and the appellant was relegated to the appellate remedy.

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