Statutory alternate remedy barred writ jurisdiction where the VAT order was appealable, with liberty to file appeal promptly.

An order passed under the Karnataka Value Added Tax Act, 2003 was held to be appealable under the statutory appeal mechanism, and the writ petition was not entertained because the petitioner had not first exhausted that efficacious alternate remedy. The Court therefore declined writ jurisdiction on maintainability grounds, while granting liberty to file the statutory appeal within two weeks. The appellate authority was also directed not to insist on a delay application if the appeal is filed on or before the specified date.

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Outcome: The writ petitions were rejected on the ground that the impugned order was appealable under the Karnataka Value Added Tax Act, 2003 and the petitioner had not exhausted the efficacious alternative statutory remedy.

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