Statutory appellate remedy prevails over writ jurisdiction when reassessment opportunity was given and natural justice was not violated.

Where the Karnataka Value Added Tax Act provides an efficacious statutory appeal under Section 62, writ jurisdiction should not be used to bypass that remedy. The court noted that notices and extensions were granted for production of books and documents, but the assessee did not avail the opportunity, so there was no established violation of natural justice. Any grievance against the reassessment order, including alleged illegality, could be raised before the appellate authority. The writ petition was therefore held not maintainable and dismissed, with the petitioner relegated to the statutory appellate remedy.

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Issues: Whether the writ petition could be entertained in view of the alternate statutory remedy under the Karnataka Value Added Tax Act, 2003, and whether denial of opportunity or alleged illegality in the reassessment order justified bypassing the appellate remedy.

Analysis: The petitioner had been issued notices and granted extensions of time to produce books of account and documents, but did not avail the opportunity. The record therefore did not support a plea of violation of natural justice. The Court also held that even if the reassessment order was alleged to be illegal, such grievance could be raised before the appellate authority constituted under the statute. Where the Act provides an efficacious appeal under Section 62, the writ jurisdiction should not be invoked to circumvent the statutory appellate mechanism.

Conclusion: The writ petition was not maintainable and was dismissed.

Final Conclusion: The petitioner was relegated to the statutory appellate remedy, and no interference was called for in writ jurisdiction.

Ratio Decidendi: When an efficacious statutory appeal is available, and the party has been afforded opportunity to participate in the reassessment proceedings, writ jurisdiction should ordinarily not be exercised to bypass the appellate remedy.

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