Statutory appeal bars writ challenge to assessment, taxability, and penalty where appellate remedy is available.

Where a statutory appeal under the Punjab Value Added Tax Act, 2005 was available, a writ petition challenging an assessment order and demand notice was held not maintainable. The challenge concerned the correctness of the assessment, taxability of the transaction, and penalty, which were treated as matters involving an alleged erroneous exercise of jurisdiction rather than a case of total absence of jurisdiction. In that setting, the proper remedy was the appellate process, and the requirement of pre-deposit did not justify resort to writ jurisdiction. The petitioner was relegated to the alternative remedy of appeal.

---

---

Issues: Whether the writ petition challenging the assessment order and demand notice was maintainable despite the statutory remedy of appeal under the Punjab Value Added Tax Act, 2005.

Analysis: The statutory appeal under Section 62 of the Punjab Value Added Tax Act, 2005 was available. The challenge raised questions about the correctness of the assessment, the taxability of the transaction, and the penalty imposed. These matters involved an alleged erroneous exercise of jurisdiction rather than an assumption of jurisdiction where none existed. In such a situation, the appropriate course was to pursue the appellate remedy, and the requirement of pre-deposit did not justify invocation of writ jurisdiction.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the alternative remedy of appeal.

---