Taxation tribunal jurisdiction bars direct High Court writs against audit and deemed assessment under the State VAT framework.

Disputes arising from audit, tax computation and deemed assessment under the West Bengal Value Added Tax Act, 2003 fall within the statutory domain of the West Bengal Taxation Tribunal Act, 1987 because that Act covers levy, assessment, collection and enforcement under specified State tax laws. High Court judicial review under Articles 226 and 227 is not wholly excluded, but matters within the Tribunal's jurisdiction must be taken there first and not filed directly in the High Court as a court of first instance. The audit process under Section 43, including computation of tax, interest and late fee, was treated as capable of leading to deemed assessment and therefore within the Tribunal framework.

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Issues: Whether a writ petition challenging an audit report and consequential tax computation under the West Bengal Value Added Tax Act, 2003 was maintainable before the High Court in view of the West Bengal Taxation Tribunal Act, 1987.

Analysis: The West Bengal Taxation Tribunal Act, 1987 was held to cover disputes concerning levy, assessment, collection and enforcement of tax under specified State Acts, and the West Bengal Value Added Tax Act, 2003 was one such specified Act. The Court relied on the principle that while the High Court's power of judicial review under Articles 226 and 227 of the Constitution of India cannot be wholly excluded, matters falling within the Tribunal's statutory domain must first be carried to the Tribunal and not instituted directly before the High Court as a court of first instance. It further held that the audit under Section 43 of the West Bengal Value Added Tax Act, 2003, together with the computation of tax, interest and late fee, could culminate in a deemed assessment on default and therefore formed part of the assessable tax process covered by the Tribunal Act.

Conclusion: The writ petition was not maintainable before the High Court and the preliminary objection was upheld.

Ratio Decidendi: Where a special taxation tribunal statute applies to disputes connected with levy and assessment under a specified State tax law, the High Court will not entertain a direct writ petition at the first instance against audit and deemed-assessment ures falling within that statutory framework.

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