Alternative statutory remedy limits writ jurisdiction in VAT reassessment disputes where factual controversies predominate.

Writ jurisdiction under Article 226 was held inappropriate where reassessment and demand proceedings under the Assam Value Added Tax Act, 2003 were supported by accounts, audit reports and return verification, and the dispute turned on contested factual issues. The High Court noted that section 79 of the Act provided an adequate and efficacious statutory appellate remedy, and that no challenge to vires, violation of fundamental rights, or ex facie lack of jurisdiction was shown. On that basis, the ordinary rule of relegating the assessee to the alternative remedy applied, and interference in writ jurisdiction was declined.

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Issues: Whether the writ petitions were maintainable in view of the statutory appellate remedy under the Assam Value Added Tax Act, 2003, and whether the impugned reassessment and demand proceedings warranted interference in writ jurisdiction under Article 226 of the Constitution of India.

Analysis: The challenge centred on a reassessment notice, reassessment order and consequential demand issued under section 40 of the Assam Value Added Tax Act, 2003. The Court found that the impugned orders were supported by materials on record, including the assessee's accounts, audit reports and verification of returns, and that the controversy involved disputed factual issues requiring adjudication. It held that the writ jurisdiction under Article 226 is not a substitute for the statutory process and that section 79 of the Assam Value Added Tax Act, 2003 provided an adequate and efficacious appellate remedy. Since there was no challenge to the vires of the statute, no violation of fundamental rights and no ex facie lack of jurisdiction, the ordinary rule of relegating the party to the alternative remedy applied.

Conclusion: The writ petitions were not maintainable and the petitioners were required to pursue the statutory appeal under the Act; interference under Article 226 was declined.

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