Statutory appellate remedy bars writ challenge to VAT assessment where exemption and transaction nature depend on factual reappreciation.

Writ petitions challenging assessment and demand orders were held not maintainable because the statutory appellate remedy under section 62 of the Karnataka Value Added Tax Act, 2003 was adequate to raise all grounds, including the packing material exemption under section 4(2). The Court found that the dispute depended on factual and contractual questions, including the nature of the transaction and whether the bottle deposit formed part of a separate sale, and such issues required appellate reappreciation; no lack of jurisdiction or breach of natural justice justified bypassing the appeal route.

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Issues: Whether the writ petitions challenging the assessment and demand orders were maintainable in view of the statutory appellate remedy, and whether the Court should examine the applicability of the packing material exemption under section 4(2) of the Karnataka Value Added Tax Act, 2003 at the writ stage.

Analysis: The assessment turned on the nature of the transaction, the terms of the agreement, and whether the bottle deposit represented part of a separate sale or formed part of the sale of beer packed in bottles. The Court held that these factual and contractual questions required detailed reappreciation by the appellate authority. The statutory remedy under section 62 of the Karnataka Value Added Tax Act, 2003 was wide enough to permit the assessee to urge all such contentions, including reliance on section 4(2) and the cited precedent. No lack of jurisdiction or breach of natural justice was shown so as to justify bypassing the appeal remedy.

Conclusion: The writ petitions were not maintainable at this stage and the assessee was relegated to the appellate remedy.

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