Statutory appeal remedy bars writ challenge to assessment order where appellate authority can examine the dispute on merits.

A writ challenge to an assessment order was considered inappropriate where an efficacious statutory appeal was available under section 55 of the U.P. Value Added Tax Act, 2008. The appellate authority was described as to examine the taxpayer's plea, including reliance on a Supreme Court order, and to decide the matter on merits with broader powers than writ jurisdiction. Although the assessment order was criticised for not recording a reasoned finding on the specific objection raised, that defect did not justify writ interference on the facts. The petitioner was left to pursue the statutory appeal remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appeal remedy, and whether interference was warranted because the assessing authority had not dealt with the petitioner's plea based on the Supreme Court's decision.

Analysis: The assessment was challenged under writ jurisdiction, but an efficacious appeal lay under section 55 of the U.P. Value Added Tax Act, 2008. The appellate authority's powers were wider than those available in writ proceedings, and it was competent to examine the petitioner's plea as well as the effect of the Supreme Court's order relied upon by the petitioner. The impugned assessment was nevertheless criticised for not recording a reasoned finding on the specific objection raised, but that did not justify exercise of writ interference in the facts of the case.

Conclusion: The Court declined to interfere with the assessment order and left the petitioner to pursue the statutory appeal remedy.

Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction ordinarily should not be invoked to challenge an assessment order, particularly when the appellate authority can examine the dispute on merits and pass a reasoned order.

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