Annual return triggered regular assessment; provisional assessment beyond jurisdiction was struck down despite alternative remedy objection.

Filing of the annual return under the Uttar Pradesh Value Added Tax Act, 2008 triggered the statutory route of regular assessment under Section 26, and the assessing authority could not resort to provisional assessment under Section 25(1)(ii) after that return was submitted. The provisional assessment and resulting demand notices were therefore without jurisdiction and unsustainable. The objection that writ jurisdiction was barred by an alternative appellate remedy failed because the challenge involved a pure question of law and the authority had acted beyond jurisdiction. The revenue was left free to complete assessment on the basis of the annual return in accordance with Section 26.

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Issues: Whether, after filing of the annual return under the Uttar Pradesh Value Added Tax Act, 2008, the assessing authority could proceed under Section 25(1)(ii) for provisional assessment instead of proceeding under Section 26, and whether the availability of an appellate remedy barred exercise of writ jurisdiction.

Analysis: The filing of the annual return under Section 24 triggered the statutory scheme for regular assessment under Section 26. Section 25(1)(ii) was held to operate only in the situation contemplated by that provision and could not be used once the annual return had been submitted. The impugned provisional assessment, having been made despite the statutory return, was treated as without jurisdiction. The objection based on alternative remedy was rejected because a writ court may interfere where the authority acts without jurisdiction and the challenge raises a pure question of law.

Conclusion: The provisional assessment and demand notices were unsustainable, and the assessee succeeded on the jurisdictional challenge. The revenue was left free to complete assessment on the basis of the annual return in accordance with Section 26.

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