Assessing authority includes registering authority, making registration-certificate amendments appealable and limiting writ relief when appeal lies.

For the purpose of the statutory appeal provision under the Uttar Pradesh VAT framework, the expression assessing authority was construed to include the registering authority where the Act and Rules so indicate, making an order amending a registration certificate an appealable order. Because an effective appellate remedy was available, the writ court declined to examine the validity of the amendment order in writ jurisdiction. The petitioner was left free to raise objections in reply to the show-cause notice.

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Issues: Whether an order amending a registration certificate passed by the registering authority under the Uttar Pradesh Value Added Tax law was appealable under the statutory appeal provision, and whether the petitioner could maintain a writ petition in view of the availability of an alternative remedy.

Analysis: The definitions of assessing authority and registering authority, together with the relevant rules, were read together. On that construction, the registering authority was held to fall within the expression assessing authority for the purposes of the appeal provision. The order amending the registration certificate was therefore treated as an appealable order. Since an appellate remedy was available, the writ court declined to adjudicate the validity of the amendment order in writ jurisdiction. The petitioner was also left free to raise objections in reply to the show-cause notice.

Conclusion: The order amending the registration certificate was appealable, and the writ petition was not entertained because an alternative statutory remedy was available.

Ratio Decidendi: For the purpose of the statutory appeal provision, the expression assessing authority includes the registering authority where the scheme of the Act and Rules so indicates; consequently, a writ petition will ordinarily not be entertained against such an order when an effective appellate remedy exists.

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