Statutory appellate remedy and committee mechanism barred direct writ challenge to a tax assessment.

The writ petition was held not maintainable because the impugned assessment involved mixed questions of fact and law better examined under the fiscal statute, and a statutory appeal was available under Section 82 of the Rajasthan Value Added Tax Act, 2003. The Court also noted that disputes between government instrumentalities should first be taken to the designated committee mechanism rather than raised directly in writ proceedings. A plea of breach of natural justice based only on refusal of adjournment was not treated as sufficient to bypass the statutory remedy, and the petition was rejected at the threshold.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy and the availability of the committee mechanism for inter-governmental disputes.

Analysis: The impugned assessment raised questions requiring examination of facts and law by the authorities under the fiscal statute, and the petitioner had a statutory appeal available under Section 82 of the Rajasthan Value Added Tax Act, 2003. The Court also noted that disputes between government instrumentalities ought, in the first instance, to be pursued through the designated committee mechanism and not brought directly in writ proceedings. The plea of breach of natural justice, founded only on refusal of adjournment, was not accepted as a sufficient ground to bypass the statutory remedy.

Conclusion: The writ petition was not maintainable and was rejected at the threshold; the petitioner was left to pursue the statutory remedies.

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