Specialised taxation tribunal jurisdiction bars first-instance writs before a Single Bench, even where natural justice is alleged.

Where a specialised taxation tribunal is constituted to decide disputes under the taxing statute, a writ petition should not be entertained by a Single Bench in the first instance. The constitutional scheme under Article 323B, read with the principles in L. Chandra Kumar, treats the tribunal as the court of first instance, with High Court supervision to be exercised only after the tribunal process is invoked. An allegation of violation of natural justice, including non-supply of material and denial of hearing, does not by itself confer original jurisdiction on the Single Bench. The dispute must therefore be pursued before the Taxation Tribunal first.

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Issues: Whether the writ petition was maintainable before the Single Bench of the High Court in view of the statutory remedy before the West Bengal Taxation Tribunal, notwithstanding the allegation of violation of principles of natural justice.

Analysis: The challenge was confined to alleged non-supply of the Bureau of Investigation report and denial of hearing, while the merits of the assessment were not pressed. The statutory scheme under the West Bengal Taxation Tribunal Act, 1987 brought disputes under the West Bengal Value Added Tax Act, 2003 within the Tribunal's domain. In light of the constitutional scheme under Article 323B and the principles in L. Chandra Kumar, the Tribunal functions as the court of first instance in such matters, with the High Court's supervisory jurisdiction to be exercised by the Division Bench after the Tribunal has been approached. The availability of a plea based on natural justice did not confer original jurisdiction on the Single Bench.

Conclusion: The writ petition was not maintainable before the Single Bench and was liable to be dismissed.

Final Conclusion: The dispute had to be pursued before the Taxation Tribunal in the first instance, and the Single Bench declined to entertain the challenge.

Ratio Decidendi: Where a specialised taxation tribunal is constituted under Article 323B and empowered to adjudicate disputes under the relevant taxing statute, the Single Bench of the High Court will not entertain a writ petition in the first instance, even on grounds of violation of natural justice, because the tribunal remains the court of first instance and High Court review lies only in the manner contemplated by the constitutional scheme.

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