Alternative statutory remedy barred writ challenge to amendment of a recognition certificate under the U.P. trade tax framework.

A writ petition challenging amendment of a recognition certificate under Section 4-B of the U.P. Trade Tax Act was not entertained because an alternative statutory appeal was available. The impugned order deleted LDO/HSD fuel from the certificate, and the respondents objected to writ maintainability on the ground that an appeal lay under Section 9 of the U.P. Trade Tax Act read with Section 55 of the U.P. Value Added Tax Act, 2008. The Court required the petitioner to pursue the appellate remedy instead of invoking writ jurisdiction.

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Issues: Whether the writ petition was maintainable in view of the alternative statutory remedy of appeal.

Analysis: The impugned order amended the recognition certificate granted under Section 4-B of the U.P. Trade Tax Act by deleting LDO/HSD fuel. The Court noted that the respondents raised a preliminary objection based on the availability of an appeal under Section 9 of the U.P. Trade Tax Act read with Section 55 of the U.P. Value Added Tax Act, 2008. In view of the availability of the statutory appellate remedy, the Court considered it appropriate to require the petitioner to pursue that remedy instead of entertaining the writ petition.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appeal remedy.

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