Alternate statutory remedy barred writ challenge to VAT assessment where disputed facts required appellate scrutiny.

A writ challenge to a Tamil Nadu VAT assessment order was held not maintainable where the dispute turned on factual questions, including jurisdiction under Section 27, alleged sales suppression, gross profit estimation, and penalty. Those matters required scrutiny of assessment records and factual verification, which were more appropriately considered by the statutory appellate authority. The availability of an appellate remedy was not displaced by the pre-deposit condition, and the petitioner was left free to urge all contentions before the appellate forum. The writ petition was therefore dismissed, with liberty to file an appeal within the time granted.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of disputed questions of fact and the availability of an appellate remedy under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The challenge to the assessment involved factual disputes concerning the exercise of jurisdiction under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, the alleged sales suppression, the estimation of gross profit, and the levy of penalty. Such issues required examination of the assessment records and factual verification, which was more appropriately undertaken by the statutory appellate authority. The existence of a pre-deposit condition did not justify bypassing the alternate remedy, and the petitioner was held free to raise all contentions before the appellate forum.

Conclusion: The writ petition was not maintainable and was dismissed, with liberty to file an appeal within the time granted.

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