Writ jurisdiction and alternative remedy: factual valuation disputes should go to the statutory appellate forum absent exceptional grounds.

Where a dispute turns predominantly on factual questions of valuation and machine inclusion under a compounded levy scheme, writ jurisdiction under Article 226 should ordinarily not be exercised if an effective statutory appeal is available. The availability of an alternative remedy is not an absolute bar, but it remains a matter of judicial discretion and may be bypassed only in exceptional circumstances. On the facts, no such exceptional circumstance existed, so the High Court should not have entertained the writ petition. The matter was left to the statutory appellate authority to decide the assessee's eligibility and valuation issues in accordance with law.

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Issues: Whether the High Court was justified in exercising writ jurisdiction under Article 226 of the Constitution of India despite the availability of an effective statutory appeal, and whether the dispute involved questions of fact better left to the appellate authority.

Analysis: The controversy turned on valuation of plant and machinery and inclusion or exclusion of certain machines for determining eligibility under the compounded levy scheme. Such matters were essentially factual. The rule that availability of an alternative remedy does not create an absolute bar to writ jurisdiction was reaffirmed, but that rule remains one of discretion and ordinarily a writ court should not intervene where an efficacious statutory remedy exists. On the facts, no exceptional circumstance justified bypassing the appellate remedy.

Conclusion: The High Court ought not to have entertained the writ petition, and the assessee was required to pursue the statutory appeal before the Tribunal.

Final Conclusion: The Supreme Court restored the statutory appellate route, leaving the merits of eligibility and valuation to be decided by the Tribunal in accordance with law.

Ratio Decidendi: Where the dispute raises predominantly factual questions and an effective statutory appeal is available, writ jurisdiction should ordinarily not be exercised absent exceptional circumstances.

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