Statutory alternate remedy bars writ jurisdiction where appeal remains available and deposit condition does not make it inefficacious.

A writ petition challenging an order under the Karnataka Value Added Tax Act, 2003 was held not maintainable because an effective statutory appeal under section 63 was available against orders under section 62. The requirement to deposit part of the tax liability for the appeal did not make that remedy inefficacious. The court also noted that the principle reflected in section 14 of the Limitation Act, 1963 had already been recognised by the Supreme Court, so there was no basis for seeking a fresh declaration that section 62(3) must be read in that light. The petitioner was therefore bound to pursue the appellate mechanism and could not bypass it by invoking writ jurisdiction on limitation grounds.

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Issues: Whether the writ petition could be entertained despite the availability of a statutory appellate remedy under the Karnataka Value Added Tax Act, 2003, and whether the petitioner could bypass that remedy on the ground that the appellate forum could not grant the relief sought in relation to limitation.

Analysis: The petitioner had an alternative remedy of appeal under section 63 of the Karnataka Value Added Tax Act, 2003, against orders passed under section 62. The mere fact that the statutory appeal required deposit of a portion of the tax liability did not render the remedy inefficacious. The court also noted that the principle underlying section 14 of the Limitation Act, 1963, had already been recognised by the Supreme Court, and there was no need for a fresh declaration that section 62(3) of the Karnataka Value Added Tax Act, 2003, should be interpreted in that light. Since the legal position was settled, the petitioner had no justification to bypass the statutory appellate mechanism and invoke writ jurisdiction directly.

Conclusion: The writ petition was not maintainable in view of the available alternate statutory remedy, and the petitioner could not avoid that remedy on the pleaded ground of limitation. The petition was rightly dismissed.

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