Alternate statutory remedy bars writ relief in tax disputes absent exceptional grounds or jurisdictional error.

Writ jurisdiction was treated as unavailable where an effective statutory appeal remedy existed in a tax dispute concerning deduction of discount from taxable turnover. The Court reiterated that writ relief is ordinarily declined in tax matters unless exceptional grounds such as jurisdictional error, breach of natural justice, or a credible constitutional challenge are shown. The discount-related issue had already been considered in earlier proceedings and was regarded as having attained finality, so it did not justify reopening the matter. As no sufficient ground was accepted to bypass the appeal remedy, the writ petition was not entertained and was dismissed.

---

---

Issues: Whether the writ petition could be entertained despite the availability of an alternate statutory remedy, in the context of a challenge connected with deduction of discount from taxable turnover.

Analysis: The petition arose from a dispute regarding exclusion of discount claimed under the VAT regime, but that issue had already been considered in earlier proceedings and was treated as having attained finality. The Court also applied the settled principle that writ jurisdiction is ordinarily not exercised when an effective statutory remedy is available, particularly in tax matters, unless exceptional grounds such as jurisdictional error, breach of natural justice, or a viable challenge to constitutional validity are shown. As the impugned order was appealable and no such sufficient ground was accepted, the Court declined to invoke writ jurisdiction.

Conclusion: The writ petition was not entertained and stood dismissed.

---