Alternative statutory remedy bars writ jurisdiction where an efficacious appeal exists against amendment of recognition certificate.

A writ petition challenging amendment of a recognition certificate under Section 4-B of the U.P. Trade Tax Act was held not maintainable because an efficacious statutory appeal was available under Section 9 of the U.P. Trade Tax Act read with Section 55 of the Uttar Pradesh Value Added Tax Act, 2008. The Court accepted the preliminary objection based on alternative remedy and found no ground for interference in writ jurisdiction. The petitioner was therefore directed to pursue the appellate remedy, and the petition was dismissed.

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

Analysis: The petition challenged amendment of the recognition certificate under Section 4-B of the U.P. Trade Tax Act. 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 Uttar Pradesh Value Added Tax Act, 2008. Since the petitioner had an efficacious statutory remedy, and the matter did not warrant interference in writ jurisdiction, the petitioner was directed to pursue the appellate remedy.

Conclusion: The writ petition was not maintainable and was dismissed on the ground of alternative remedy.

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