Writ interference with VAT assessment declined where statutory remedies existed and the assessing authority applied independent reasoning.

A writ challenge to assessment and penalty orders under the Karnataka Value Added Tax Act was not entertained because statutory remedies were available and the assessment showed independent reasoning by the assessing authority. The court noted that a quasi-judicial authority must decide on its own merits, and the mere existence of a commissioner's circular did not invalidate an order founded on independent grounds. It also held that an advance ruling obtained by another assessee could not automatically govern the petitioner's case in writ proceedings. The petitioner was relegated to the remedies available in law.

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Issues: Whether the writ petition challenging assessment and penalty orders under the Karnataka Value Added Tax Act, 2003 should be entertained when the petitioner had alternative statutory remedies, and whether reliance on a commissioner's circular or another assessee's advance ruling justified interference.

Analysis: The assessment orders disclosed independent reasoning by the assessing authority and did not show that the authority had merely acted on a circular. A quasi-judicial assessing authority is required to decide the matter on its own merits, and the presence of an executive circular does not by itself invalidate the assessment when the order is founded on independent grounds. The petitioner had also not obtained any advance ruling in its own case, and an advance ruling or clarification obtained by another assessee could not automatically govern the petitioner's assessment in writ proceedings. The availability of statutory remedies was therefore a relevant factor against interference.

Conclusion: The writ petition was not entertained, and the petitioner was relegated to avail the remedies available in law.

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