Territorial jurisdiction and alternative remedy barred writ relief in sales tax matters; forum shopping led to dismissal.

The Madras HC held that writ petitions challenging sales tax and central sales tax orders were not maintainable before the Madurai Bench because the cause of action arose outside its territorial jurisdiction and the relevant matters fell within the Principal Bench area. It further held that an effective statutory appellate remedy was available under the tax enactments, which the petitioner had bypassed, including by withdrawing pending tribunal appeals without justification. The Court treated the filing as forum shopping and an improper invocation of writ jurisdiction in fiscal matters, and dismissed the writ petitions.

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Issues: Whether the writ petitions were maintainable before the Madurai Bench in view of the absence of territorial jurisdiction and the availability of statutory appellate remedies under the sales tax enactments.

Analysis: The challenge arose from assessment and appellate orders passed by authorities in Coimbatore and Kerala in relation to sales tax and central sales tax matters. The Court held that the cause of action had arisen outside the territorial jurisdiction of the Madurai Bench and that Coimbatore continued to fall within the jurisdiction of the Principal Bench. It further held that the petitioner had an effective alternative remedy by way of appeal and further appeal under the relevant tax enactments, but had bypassed those remedies and even withdrawn pending tribunal appeals without justification. The filing of the writ petitions in the Madurai Bench was treated as an attempt at forum shopping and an impermissible invocation of writ jurisdiction in fiscal matters.

Conclusion: The writ petitions were not maintainable and were dismissed.

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